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Income Taxes
3 Months Ended
Apr. 30, 2021
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
For the three months ended April 30, 2021, the benefit for income taxes from continuing operations was approximately $145,000 on a pre-tax net loss from continuing operations of $3.8 million. For the three months ended April 30, 2020, the expense for income taxes from continuing operations was approximately $342,000 on a pre-tax net loss from continuing operations of $6.1 million. The variance between our actual provision and the expected provision based on the U.S. statutory rate is due primarily to recording valuation allowances against the increase in our deferred tax assets in the respective periods, permanent differences between book income and taxable income, and the effect of foreign withholding taxes.
The Company files U.S. federal and state income tax returns as well as separate returns for its foreign subsidiaries within their local jurisdictions. The Company's U.S. federal tax returns are subject to examination by the Internal Revenue Service for fiscal years ended January 31, 2017 through 2021. The Company’s tax returns may also be subject to examination by state and local tax authorities for fiscal years ended
January 31, 2015 through 2021. In addition, the Company's tax returns filed in foreign jurisdictions are generally subject to examination for the fiscal years ended January 31, 2015 through 2021.
The Company has determined that the undistributed earnings of foreign subsidiaries are not deemed to be indefinitely reinvested outside of the United States as of April 30, 2021. Furthermore, the Company has concluded that any deferred taxes with respect to the undistributed foreign earnings would be immaterial. Therefore, the Company has not recorded a deferred tax liability associated with the undistributed foreign earnings as of April 30, 2021.
For the three months ended April 30, 2021 and 2020, the Company did not recognize any tax expense or benefit related to uncertain tax positions.