INCOME TAXES (Tables)

3 Months Ended

Mar. 31, 2014

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 March 31, 2014		Three Months Ended March 31, 2013
Current tax benefit	$	16,719	$	—
Deferred tax expense	32,960		7,444
Total tax expense	$	49,679	$	7,444

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

The difference between the Company’s income tax expense 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 March 31, 2014					Three Months Ended March 31, 2013
Provision at Federal statutory rate	$	44,493		35.0	%	$	6,598	35.0	%
Increase (decrease) attributable to flow-through of certain tax adjustments:
State income taxes (net federal income tax)	6,623			5.2	%	819		4.3	%
Non deductible/nontaxable items	178			0.1	%	18		0.1	%
Other	(1,615		)	(1.3	)%	9		0.1	%
Total	$	49,679		39.0	%	$	7,444	39.5	%