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Income Taxes
3 Months Ended
Mar. 31, 2021
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
The effective tax expense rate from continuing operations for the three months ended March 31, 2021 was 77.9% primarily due to an adjustment to the Coronavirus Aid, Relief, and Economic Security Act (the "CARES Act") carryback benefit previously recognized. Our effective tax expense rate, without the impact of the CARES Act adjustment, was 28.6% for the three months ended March 31, 2021, which differs from the U.S. statutory rate of 21.0% primarily due to state income taxes, non-deductible executive compensation, and other permanent tax differences. Our effective tax rate from continuing operations for the three months ended March 31, 2020 was a benefit of 990.6%, primarily due to carryback claims as permitted under the CARES Act. Our effective tax expense rate, without the impact of the CARES Act, was 47.7% for the three months ended March 31, 2020, which differs from the U.S. statutory rate primarily due to the impacts of state income taxes, the incremental tax on profits of branches taxed in both U.S. and foreign jurisdictions, tax return true-ups, and non-deductible executive compensation.
Income tax payments, net of refunds received, during the three months ended March 31, 2021 totaled $0.1 million. The total income tax receivable position as of March 31, 2021 was $440.5 million, primarily related to carryback claims that have been filed.
Our 2016 and 2017 tax years are effectively settled. The statutes of limitations for auditing the 2013-2015 and 2018-2020 tax years will remain open due to tax loss carryback claims that have been filed. We have state tax returns that are under audit in the normal course of business, and our Mexican subsidiaries' tax return statutes of limitations remain open for auditing 2014 forward. We believe we are appropriately reserved for any potential matters.