Income Taxes	9 Months Ended
Sep. 30, 2019
Income Taxes [Abstract]
Income Taxes Disclosure	6. INCOME TAXES The total amount of unrecognized benefit that would affect the effective tax rate, if recognized, was approximately $1 million as of September 30, 2019. A total of approximately $1 million of interest and penalties is included in the amount of the liability for uncertain tax positions at September 30, 2019. It is the Company’s policy to recognize interest and penalties related to unrecognized benefits in its condensed consolidated statements of loss as income tax expense. It is possible the amount of unrecognized tax benefit could change in the next 12 months as a result of a lapse of the statute of limitations and settlements with taxing authorities; however, the Company does not anticipate the change will have a material impact on the Company’s condensed consolidated results of operations or condensed consolidated financial position. The Company’s federal income tax returns for the 2009 and 2010 tax years have been settled with the Internal Revenue Service. The results of these examinations were not material to the Company’s consolidated results of operations or consolidated financial position. The Company’s federal income tax returns for the 2014 and 2015 tax years remain under examination by the Internal Revenue Service. The Company believes the results of these examinations will not be material to its consolidated results of operations or consolidated financial position. The Company has extended the federal statute of limitations through December 31, 2020 for Community Health Systems, Inc. for the tax periods ended December 31, 2014 and 2015. The Company’s effective tax rates were 102.8% and (51.0)% for the three months ended September 30, 2019 and 2018, respectively, and 22.5% and (16.7)% for the nine months ended September 30, 2019 and 2018, respectively. The difference in the Company’s effective tax rate for the three and nine months ended September 30, 2019, when compared to the three and nine months ended September 30, 2018, was primarily due to discrete tax benefits for (i) a reduction in the valuation allowance recognized on IRC Section 163(j) interest carryforwards and (ii) tax credits claimed in lieu of deductions for a portion of the payments made under the final global resolution and settlement of certain Health Management Associates, Inc. (“HMA”) legal proceedings entered into with the U.S. Department of Justice during the three months ended September 30, 2018. Cash paid for income taxes, net of refunds received, resulted in a net payment of less than $1 million and a net refund of $8 million during the three months ended September 30, 2019 and 2018, respectively, and a net refund of $3 million and $17 million during the nine months ended September 30, 2019 and 2018, respectively.

6. INCOME TAXES

The total amount of unrecognized benefit that would affect the effective tax rate, if recognized, was approximately $1 million as of September 30, 2019. A total of approximately $1 million of interest and penalties is included in the amount of the liability for uncertain tax positions at September 30, 2019. It is the Company’s policy to recognize interest and penalties related to unrecognized benefits in its condensed consolidated statements of loss as income tax expense.

It is possible the amount of unrecognized tax benefit could change in the next 12 months as a result of a lapse of the statute of limitations and settlements with taxing authorities; however, the Company does not anticipate the change will have a material impact on the Company’s condensed consolidated results of operations or condensed consolidated financial position.

The Company’s federal income tax returns for the 2009 and 2010 tax years have been settled with the Internal Revenue Service. The results of these examinations were not material to the Company’s consolidated results of operations or consolidated financial position. The Company’s federal income tax returns for the 2014 and 2015 tax years remain under examination by the Internal Revenue Service. The Company believes the results of these examinations will not be material to its consolidated results of operations or consolidated financial position. The Company has extended the federal statute of limitations through December 31, 2020 for Community Health Systems, Inc. for the tax periods ended December 31, 2014 and 2015.

The Company’s effective tax rates were 102.8% and (51.0)% for the three months ended September 30, 2019 and 2018, respectively, and 22.5% and (16.7)% for the nine months ended September 30, 2019 and 2018, respectively. The difference in the Company’s effective tax rate for the three and nine months ended September 30, 2019, when compared to the three and nine months ended September 30, 2018, was primarily due to discrete tax benefits for (i) a reduction in the valuation allowance recognized on IRC Section 163(j) interest carryforwards and (ii) tax credits claimed in lieu of deductions for a portion of the payments made under the final global resolution and settlement of certain Health Management Associates, Inc. (“HMA”) legal proceedings entered into with the U.S. Department of Justice during the three months ended September 30, 2018.

Cash paid for income taxes, net of refunds received, resulted in a net payment of less than $1 million and a net refund of $8 million during the three months ended September 30, 2019 and 2018, respectively, and a net refund of $3 million and $17 million during the nine months ended September 30, 2019 and 2018, respectively.