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STOCKHOLDERS' EQUITY (Tables)
 12 Months Ended
Dec. 31, 2020
Stockholders' Equity Note [Abstract]  
Schedule of Reconciliation of the Changes in Stockholders' Equity
A reconciliation of the changes in stockholders' equity for 2020, 2019, and 2018 is provided below:
(Dollars in millions)Common Stock at Par ValueAdditional Paid-in CapitalRetained EarningsAccumulated Other Comprehensive Income (Loss)Treasury Stock at CostTotal Eastman Stockholders' EquityNoncontrolling InterestTotal Equity
Balance at December 31, 2017$2 $1,983 $6,802 $(209)$(3,175)$5,403 $77 $5,480 
Cumulative Effect of Adoption of New Accounting Standards (1)
— — 16 — — 16 — 16 
Net Earnings— — 1,080 — — 1,080 4 1,084 
Cash Dividends (2)
— — (325)— — (325)— (325)
Other Comprehensive (Loss)— — — (36)— (36)— (36)
Share-Based Compensation Expense (3)
— 64 — — — 64 — 64 
Stock Option Exercises— 18 — — — 18 — 18 
Other (4)
— (17)— — — (17)(1)(18)
Share Repurchase— — — — (400)(400)— (400)
Distributions to noncontrolling interest— — — — — — (5)(5)
Balance at December 31, 2018$2 $2,048 $7,573 $(245)$(3,575)$5,803 $75 $5,878 
Cumulative Effect of Adoption of New Accounting Standards (5)
— — (20)20 — — — — 
Net Earnings— — 759 — — 759 3 762 
Cash Dividends (1)
— — (347)— — (347)— (347)
Other Comprehensive Income— — — 11 — 11 — 11 
Share-Based Compensation Expense (2)
— 59 — — — 59 — 59 
Stock Option Exercises— 9 — — — 9 — 9 
Other (4)
— (11)— — — (11)— (11)
Share Repurchase— — — — (325)(325)— (325)
Distributions to noncontrolling interest— — — — — — (4)(4)
Balance at December 31, 2019$2 $2,105 $7,965 $(214)$(3,900)$5,958 $74 $6,032 
Net Earnings— — 478 — — 478 11 489 
Cash Dividends (1)
— — (363)— — (363)— (363)
Other Comprehensive Income— — — (59)— (59)— (59)
Share-Based Compensation Expense (2)
— 44 — — — 44 — 44 
Stock Option Exercises— 36 — — — 36 — 36 
Other (4)
— (11)— — — (11)2 (9)
Share Repurchase— — — — (60)(60)— (60)
Distributions to noncontrolling interest— — — — — — (2)(2)
Balance at December 31, 2020$2 $2,174 $8,080 $(273)$(3,960)$6,023 $85 $6,108 
(1)On January 1, 2018, the Company adopted new accounting standards for revenue recognition and derivatives and hedging, which resulted in increases to beginning retained earnings of $53 million and $2 million, respectively. The Company also adopted a new accounting standard for income taxes, which resulted in a decrease to beginning retained earnings of $39 million.
(2)Cash dividends includes cash dividends paid and dividends declared, but unpaid.
(3)Share-based compensation expense is the fair value of share-based awards
(4)Additional paid-in capital includes value of shares withheld for employees' taxes on vesting of share-based compensation awards.
(5)On January 1, 2019, Eastman adopted ASU 2018-02 Income Statement - Reporting Comprehensive Income resulting in the reclassification of $20 million of stranded tax expense from AOCI to retained earnings.
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]
 For years ended December 31,
(In millions, except per share amounts)202020192018
Numerator
Net earnings attributable to Eastman$478 $759 $1,080 
Denominator
Weighted average shares used for basic EPS135.5 137.4 141.2 
Dilutive effect of stock options and other award plans1.0 1.1 1.7 
Weighted average shares used for diluted EPS136.5 138.5 142.9 
EPS (1)
Basic$3.53 $5.52 $7.65 
Diluted$3.50 $5.48 $7.56 
(1)     EPS is calculated using whole dollars and shares.
Schedule of Shares of Common Stock Issued
 For years ended December 31,
202020192018
Balance at beginning of year219,638,646 219,140,523 218,369,992 
Issued for employee compensation and benefit plans1,002,860 498,123 770,531 
Balance at end of year220,641,506 219,638,646 219,140,523 
Schedule of Accumulated Other Comprehensive Income (Loss)
Accumulated Other Comprehensive Income (Loss)
 
(Dollars in millions)		Cumulative Translation AdjustmentBenefit Plans Unrecognized Prior Service CreditsUnrealized Gains (Losses) on Cash Flow HedgesUnrealized Losses on InvestmentsAccumulated Other Comprehensive Income (Loss)
Balance at December 31, 2018$(309)$106 $(41)$(1)$(245)
Period change (1)
45 — (14)— 31 
Balance at December 31, 2019(264)106 (55)(1)(214)
Period change(29)(19)(11)— (59)
Balance at December 31, 2020$(293)$87 $(66)$(1)$(273)
Schedule of Components of Comprehensive Income (Loss) Before Tax and Net of Tax Effects
Components of total other comprehensive income (loss) recorded in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings are presented below, before tax and net of tax effects:
For years ended December 31,
202020192018
(Dollars in millions)Before TaxNet of TaxBefore TaxNet of TaxBefore TaxNet of Tax
Change in cumulative translation adjustment$(29)$(29)$45 $45 $(13)$(13)
Defined benefit pension and other postretirement benefit plans:   
Prior service credit arising during the period12 9 — — — — 
Amortization of unrecognized prior service credits included in net periodic costs(38)(28)(39)(29)(40)(30)
Derivatives and hedging:   
Unrealized gain (loss) during period(46)(34)(27)(20)30 22 
Reclassification adjustment for (gains) losses included in net income, net31 23 20 15 (20)(15)
Total other comprehensive income (loss)$(70)$(59)$(1)$11 $(43)$(36)

For additional information regarding the impact of reclassifications into earnings, refer to Note 9, "Derivative and Non-Derivative Financial Instruments", and Note 10, "Retirement Plans".