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EARNINGS PER SHARE (Tables)
 6 Months Ended
Jun. 30, 2021
Earnings Per Share [Abstract]  
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]
The following tables provide earnings per share calculations for Dow Inc. for the three and six months ended June 30, 2021 and 2020. Earnings per share of TDCC is not presented as this information is not required in financial statements of wholly owned subsidiaries.

Net Income (Loss) for Earnings Per Share CalculationsThree Months EndedSix Months Ended
In millionsJun 30, 2021Jun 30, 2020Jun 30, 2021Jun 30, 2020
Net income (loss)$1,932 $(217)$2,938 $41 
Net income attributable to noncontrolling interests31 8 46 27 
Net income attributable to participating securities 1
10 2 15 4 
Net income (loss) attributable to common stockholders$1,891 $(227)$2,877 $10 

Earnings (Loss) Per Share - Basic and DilutedThree Months EndedSix Months Ended
Dollars per shareJun 30, 2021Jun 30, 2020Jun 30, 2021Jun 30, 2020
Earnings (loss) per common share - basic$2.53 $(0.31)$3.86 $0.01 
Earnings (loss) per common share - diluted$2.51 $(0.31)$3.83 $0.01 

Share Count InformationThree Months EndedSix Months Ended
Shares in millionsJun 30, 2021Jun 30, 2020Jun 30, 2021Jun 30, 2020
Weighted-average common shares outstanding - basic747.0 739.3 745.9 739.7 
Plus dilutive effect of equity compensation plans 2
5.9 — 5.5 1.3 
Weighted-average common shares outstanding - diluted 2
752.9 739.3 751.4 741.0 
Stock options and restricted stock units excluded from EPS calculations 3
3.8 27.7 4.8 17.3 
1.Restricted stock units are considered participating securities due to the Company's practice of paying dividend equivalents on unvested shares.
2.The three months ended June 30, 2020 reflects a loss, and as such, the basic share count was used for purposes of calculating earnings per share on a diluted basis.
3.These outstanding options to purchase shares of common stock and restricted stock units were excluded from the calculation of diluted earnings per share because the effect of including them would have been antidilutive.