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INCOME TAXES (Tables)
 9 Months Ended
Sep. 30, 2013
Income Tax Disclosure [Abstract]  
Summary of the income tax provision
The income tax provision in the PBF Energy condensed consolidated financial statements of operations consists of the following:
 
 
 
Three Months Ended September 30, 2013
 
Nine Months Ended September 30, 2013
Current tax benefit
 
$
(1,744
)
 
$
—

Deferred tax benefit
 
(17,567
)
 
(898
)
Total tax benefit
 
$
(19,311
)
 
$
(898
)
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]
The difference between the Company’s income tax benefit and the income tax provision computed by applying the United States statutory rate and the difference between the Company’s effective income tax rate and the United States statutory rate are reconciled below:
 
 
 
Three Months Ended September 30, 2013
 
Nine Months Ended September 30, 2013
Provision at Federal statutory rate
 
$
(13,693
)
 
35.0
 %
 
$
2,620

 
35.0
 %
Increase (decrease) attributable to flow-through of certain tax adjustments:
 
 
 
 

 
 
 
 
State income taxes (net federal income tax)
 
(1,917
)
 
4.9
 %
 
367

 
4.9
 %
Non deductible/nontaxable items
 
2,377

 
(6.1
)%
 
2,438

 
32.6
 %
Adjustment to deferred tax assets and liabilities for change in tax rates due to business mix
 
(4,983
)
 
12.7
 %
 
(4,983
)
 
(66.6
)%
Other
 
(1,095
)
 
2.8
 %
 
(1,340
)
 
(17.9
)%
Total
 
$
(19,311
)
 
49.3
 %
 
$
(898
)
 
(12.0
)%