INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Components of Income Tax (Benefit) Expense

The reported income tax (benefit) expense in the PBF Holding Consolidated Statements of Operations consists of the following:

(in millions)	December 31, 2019			December 31, 2018		December 31, 2017
Current income tax expense	$	0.5		$	0.8	$	1.7
Deferred income tax (benefit) expense	(8.8		)	7.2		(12.5		)
Total income tax (benefit) expense	$	(8.3	)	$	8.0	$	(10.8	)

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:

(in millions)	December 31, 2019			December 31, 2018
Deferred tax assets
Net operating loss carry forwards	$	1.8		$	—
Other	0.4			1.1
Total deferred tax assets	2.2			1.1
Valuation allowances	—			—
Total deferred tax assets, net	2.2			1.1
Deferred tax liabilities
Property, plant and equipment	17.3			15.8
Inventory	16.3			25.7
Total deferred tax liabilities	33.6			41.5
Net deferred tax liability	$	(31.4	)	$	(40.4	)