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Income Taxes - Summary of Income from Continuing Operations Before Income Taxes and Reconciliation of Provision for Income Taxes (Details) - USD ($)
$ in Millions
12 Months Ended
Sep. 30, 2021
Sep. 30, 2020
Sep. 30, 2019
Income Tax Expense Benefit Continuing Operations Income Tax Reconciliation [Abstract]      
United States $ (96) $ (642) $ (143)
Foreign 231 65 134
Income (loss) from continuing operations before income taxes 135 (577) (9)
Income taxes computed at U.S. statutory rate [1] 28 (121) (2)
Tax reform (0) (23) [2] 29 [2]
Uncertain tax positions (49) 9 10
Deemed inclusions, foreign dividends and other restructuring [3] 25 35 31
Foreign tax credits (20) (14) (15)
Valuation allowance changes [4] 4 (1) 14
Research and development credits (3) (6) (5)
State taxes (5) (4) (8)
Goodwill impairment 2 95 0
International rate differential (18) (2) (30)
Other items [5] (2) 10 6
Income tax expense (benefit) $ (38) $ (22) $ 30
[1] The domestic tax rate is 21% for 2021, 2020 and 2019.
[2] 2020 includes a benefit of $23 million from Swiss tax reform. 2019 includes an expense of $29 million related to a return to provision adjustment for transition tax.
[3] 2021 includes $17 million primarily related to GILTI permanent adjustments. 2020 includes $33 million primarily related to GILTI permanent adjustments. 2019 includes $20 million primarily related to GILTI permanent adjustments.
[4] 2021 includes $13 million related to certain foreign tax credits partially offset by $5 million related to state NOL's and $4 million related to foreign jurisdictions. 2019 includes $5 million related to state tax NOL’s and $9 million related to a foreign jurisdiction.
[5] 2021 includes $14 million related to the sale of a Specialty Additives facility partially offset by miscellaneous other items. 2020 includes $4 million for foreign withholding taxes.