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INCOME TAXES
 9 Months Ended
Sep. 30, 2018
Income Tax Disclosure [Abstract]  
INCOME TAXES
INCOME TAXES
PBF Holding is a limited liability company treated as a “flow-through” entity for income tax purposes. Accordingly, there is generally no benefit or expense for federal or state income tax in the PBF Holding financial statements apart from the income tax attributable to two subsidiaries acquired in connection with the acquisition of Chalmette Refining and the Company’s wholly-owned Canadian subsidiary, PBF Energy Limited (“PBF Ltd.”), which are treated as C-Corporations for income tax purposes.
The reported income tax (benefit) expense in the PBF Holding condensed consolidated financial statements of operations consists of the following: 
 
 
Three Months Ended 
 September 30,
 
Nine Months Ended 
 September 30,
 
 
2018
 
2017
 
2018
 
2017
Current income tax expense (benefit)
 
$
5

 
$
190

 
$
(26
)
 
$
1,399

Deferred income tax (benefit) expense
 
(724
)
 
(4,482
)
 
(5,377
)
 
641

Total income tax (benefit) expense
 
$
(719
)
 
$
(4,292
)
 
$
(5,403
)
 
$
2,040