Income Taxes

9 Months Ended

Sep. 30, 2022

Income Tax Disclosure [Abstract]

Income Taxes

Income Taxes

The following table presents provision for income taxes (in millions, except for effective tax rate):

	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2021			2022			2021			2022
Income before provision for income taxes	$	23,064		$	16,233		$	66,332		$	54,181
Provision for income taxes	$	4,128		$	2,323		$	10,941		$	7,833
Effective tax rate	17.9		%	14.3		%	16.5		%	14.5		%

We are subject to income taxes in the U.S. and foreign jurisdictions. Significant judgment is required in evaluating our uncertain tax positions and determining our provision for income taxes. Total gross unrecognized tax benefits were $5.2 billion and $6.3 billion as of December 31, 2021 and September 30, 2022, respectively. Total unrecognized tax benefits that, if recognized, would affect our effective tax rate were $3.7 billion and $4.6 billion as of December 31, 2021 and September 30, 2022, respectively.

For information regarding non-income taxes, see Note 9.