Income Taxes

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Income Taxes

Income Taxes

The Partnership is a limited partnership and is treated as a partnership for U.S. federal income tax purposes and, therefore, is not liable for entity-level federal income taxes. The Partnership is, however, subject to state and local income taxes.

The components of income tax of the Partnership are as follows:

	Year Ended December 31,
	2019			2018			2017
Current
State and local	$	743		$	578		$	796
Deferred
State and local	(15		)	(556		)	484
Total provision	$	728		$	22		$	1,280

The reconciliation of income tax expense at the U.S. statutory rate to the income tax expense is as follows:

	Year Ended December 31,
	2019			2018			2017
Provision for federal income tax, at statutory rate	$	70,062		$	69,425		$	124,018
State income tax provision, net of federal income tax effect	728			22			1,280
Partnership income not subject to entity-level federal income tax	(70,062		)	(69,425		)	(124,018		)
Total provision	$	728		$	22		$	1,280

The tax effects of the principal temporary differences between financial reporting and income tax reporting are as follows:

	December 31,
	2019			2018
Property, plant and equipment	$	(1,574	)	$	(1,555	)
Turnaround costs	(75		)	(109		)
Total deferred tax liabilities	$	(1,649	)	$	(1,664	)
Balance sheet classifications
Noncurrent deferred tax liability	$	(1,649	)	$	(1,664	)
Total deferred tax liabilities	$	(1,649	)	$	(1,664	)