INCOME TAXES AND ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2024

INCOME TAXES AND ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES.

Schedule of components of the (benefit from) provision for income taxes

	For the Years Ended December 31,
	2024		2023		2022
	(In thousands)
Current benefit (provision):
Federal	$	(22,075)	$	(64,692)	$	(83,594)
State		2,363		(12,736)		(15,430)
Foreign		(6,901)		(5,395)		(4,292)
Total current benefit (provision)	$	(26,613)	$	(82,823)	$	(103,316)
Deferred benefit (provision):
Federal	$	49,802	$	25,322	$	37,714
State		11,470		10,065		8,186
Foreign		(506)		1,310		2,975
Total deferred benefit (provision)		60,766		36,697		48,875
Total benefit (provision)	$	34,153	$	(46,126)	$	(54,441)

Schedule of income tax rate reconciliation

	For the Years Ended December 31,
	2024		2023		2022
	(In thousands)
Statutory rate	$	52,975	$	90,786	$	(40,604)
State income taxes, net of federal benefit (provision)		10,927		4		(4,005)
Permanent differences		716		728		(2,233)
Impairments		—		(108,734)		—
Tax credits, including withholding tax		(1,064)		4,196		3,699
Valuation allowance		(25,967)		(45,043)		(21,359)
Rates different than statutory		5,945		16,041		9,753
Uncertain Tax Positions		(7,413)		—		—
Other		(1,966)		(4,104)		308
Total income tax benefit (provision), net	$	34,153	$	(46,126)	$	(54,441)

Schedule of deferred tax assets and liabilities

	As of December 31,
	2024		2023
	(In thousands)
Deferred tax assets:
Net operating losses, credit and other carryforwards	$	152,355	$	153,421
Other investments		32,953		32,785
Accrued expenses		48,121		61,177
Non-cash, stock-based compensation		5,779		5,821
Other assets		36,361		33,303
Total deferred tax assets		275,569		286,507
Valuation allowance		(193,118)		(209,411)
Deferred tax assets after valuation allowance	$	82,451	$	77,096
Deferred tax liabilities:
Property and equipment, regulatory authorizations, and other intangibles	$	(245,232)	$	(300,396)
Other liabilities		(21,761)		(21,322)
Total deferred tax liabilities		(266,993)		(321,718)
Total net deferred tax liabilities	$	(184,542)	$	(244,622)
Net deferred tax assets (liabilities) foreign jurisdiction	$	7,017	$	8,198
Net deferred tax assets (liabilities) domestic		(191,559)		(252,820)
Net deferred tax asset (liability) (1)	$	(184,542)	$	(244,622)

(1) The presentation of net deferred tax liability includes both deferred tax liabilities and deferred tax assets. Certain foreign deferred tax assets are presented as part of “Other noncurrent assets, net” on our Consolidated Balance Sheets and our deferred tax liabilities related to all other jurisdictions are reported separately as “Deferred tax liabilities, net” on our Consolidated Balance Sheets.

Schedule of reconciliation of unrecognized tax benefits

	For the Years Ended December 31,
Unrecognized tax benefit	2024		2023		2022
	(In thousands)
Balance, beginning of period	$	10,321	$	7,172	$	7,294
Additions based on tax positions related to the current year		6,051		—		—
Additions based on tax positions reclassified from HSSC to EchoStar		—		3,149		—
Reductions based on tax positions related to prior years		—		—		(122)
Balance, end of period	$	16,372	$	10,321	$	7,172