INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Components of Income Tax (Benefit) Expense

The reported income tax expense (benefit) in the PBF Holding consolidated statements of operations consists of the following:

	December 31, 2018		December 31, 2017			December 31, 2016
Current income tax expense	$	766	$	1,743		$	3,887
Deferred income tax expense (benefit)	7,233		(12,526		)	19,802
Total income tax expense (benefit)	$	7,999	$	(10,783	)	$	23,689

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

A summary of the components of PBF Holding’s deferred tax assets and deferred tax liabilities consists of the following:

	December 31, 2018			December 31, 2017
Deferred tax assets
Other	$	1,107		$	348
Total deferred tax assets	1,107			348
Valuation allowances	—			—
Total deferred tax assets, net	1,107			348
Deferred tax liabilities
Property, plant and equipment	15,786			15,796
Inventory	25,686			17,707
Total deferred tax liabilities	41,472			33,503
Net deferred tax liability	$	(40,365	)	$	(33,155	)