Income Taxes Income Taxes (Notes)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Income Tax Disclosure

Income Taxes

The Company, as a partnership, is generally not liable for federal and state income taxes on the earnings of Calumet Specialty Products Partners, L.P. and its wholly-owned subsidiaries. However, the Company conducts certain activities through immaterial, wholly-owned subsidiaries that are corporations, which in certain circumstances are subject to federal, state and local income taxes. Additionally, the Company is subject to franchise taxes in certain states. Income taxes on the earnings of the Company, with the exception of the above-mentioned taxes, are the responsibility of its partners, with earnings of the Company included in partners’ earnings.

For the years ended December 31, 2019 and 2018, an income tax expense of $0.5 million and $0.7 million, respectively, was recognized, as compared to an income tax benefit of $0.1 million for the year ended December 31, 2017.

As a result of the Company’s analysis, management has determined that the Company does not have any material uncertain tax positions.