	2019			2018			2017
	(In millions)
United States
Federal
Current	$	(1	)	$	1		$	(23	)
Deferred taxes and other accruals		72			(74	)		(6	)
State		16			(45	)		—
		87			(118	)		(29	)
Foreign
Current (a)		447			455			179
Deferred taxes and other accruals		(73	)		(2	)		(1,987	)
		374			453			(1,808	)
Total Provision (Benefit) For Income Taxes	$	461		$	335		$	(1,837	)

	2019			2018			2017
	(In millions)
United States (a)	$	(338	)	$	(219	)	$	(2,784	)
Foreign		559			439			(2,994	)
Total Income (Loss) Before Income Taxes	$	221		$	220		$	(5,778	)

The difference between our effective income tax rate and the U.S. statutory rate is reconciled below:

	2019				2018				2017
U.S. statutory rate		21.0		%		21.0		%		35.0		%
Effect of foreign operations (a)		142.9				141.2				17.4
State income taxes, net of Federal income tax		5.8				(18.9	)			—
Change in enacted tax laws (b)		—				—				(23.6	)
Valuation allowance adjustment with tax law change (b)		—				—				23.6
Rate differential on U.S. loss		—				—				(4.1	)
Gains on asset sales, net		—				—				(2.2	)
Valuation allowance on current year operations		41.8				55.2				(14.9	)
Valuation allowance against previously benefited deferred tax assets		—				—				0.1
Release valuation allowance against previously unbenefited deferred tax assets		(24.5	)			—				—
Noncontrolling interests in Midstream		(16.0	)			(15.9	)			0.8
Intraperiod allocation		33.7				(37.3	)			—
Equity and executive compensation		2.2				7.4				(0.3	)
Other		1.2				(0.3	)			—
Total		208.1		%		152.4		%		31.8		%

The components of deferred tax liabilities and deferred tax assets at December 31 were as follows:

	2019			2018
	(In millions)
Deferred Tax Liabilities
Property, plant and equipment and investments	$	(1,318	)	$	(853	)
Other		(45	)		(77	)
Total Deferred Tax Liabilities		(1,363	)		(930	)
Deferred Tax Assets
Net operating loss carryforwards		4,733			4,239
Tax credit carryforwards		66			134
Property, plant and equipment and investments		206			416
Accrued compensation, deferred credits and other liabilities		179			232
Asset retirement obligations		261			225
Other		317			161
Total Deferred Tax Assets		5,762			5,407
Valuation allowances (a)		(4,734	)		(4,877	)
Total deferred tax assets, net of valuation allowances		1,028			530
Net Deferred Tax Assets (Liabilities)	$	(335	)	$	(400	)

In the Consolidated Balance Sheet, deferred tax assets and liabilities are netted by taxing jurisdiction and are recorded at December 31 as follows:

At December 31, 2019, we have recognized a gross deferred tax asset related to net operating loss carryforwards of $4,733 million before application of valuation allowances. The deferred tax asset is comprised of $1,447 million attributable to foreign net operating losses which begin to expire in 2025, $2,746 million attributable to U.S. Federal operating losses which begin to expire in 2034, and $540 million attributable to losses in various U.S. states which begin to expire in 2020. The deferred tax asset attributable to foreign net operating losses, net of valuation allowances, is $110 million. A full valuation allowance is established against the deferred tax asset attributable to U.S. Federal and state net operating losses. At December 31, 2019, we have U.S. Federal, state and foreign alternative minimum tax credit carryforwards of $49 million, which can be carried forward indefinitely, and approximately $15 million of other business credit carryforwards. The deferred tax asset attributable to these credits, net of valuation allowances was not significant. A full valuation allowance is established against our foreign tax credit carryforwards of $3 million, which begin to expire in 2021.

At December 31, 2019, the Balance Sheet reflects a $4,734 million valuation allowance against the net deferred tax assets for multiple jurisdictions based on application of the relevant accounting standards. Hess continues to maintain a full valuation allowance against its deferred tax assets in the U.S., Denmark (hydrocarbon tax only), Malaysia, and Guyana (until December 2019). Management assesses the available positive and negative evidence to estimate whether sufficient future taxable income will be generated to permit the use of deferred tax assets. The cumulative loss incurred over the three-year period ending December 31, 2019 constitutes significant objective negative evidence. Such objective negative evidence limits our ability to consider subjective positive evidence, such as our projections of future taxable income, resulting in the recognition of a valuation allowance against the net deferred tax assets for these jurisdictions. The amount of the deferred tax asset considered realizable, however, could be adjusted if estimates of future taxable income change or if objective negative evidence in the form of cumulative losses is no longer present and additional weight can be given to subjective evidence. At December 31, 2019 the valuation allowance established against the net deferred tax asset in Guyana for the Stabroek Block was released as a result of the positive evidence from first production in December 2019, and the significant forecasted pre-tax income from operations. The cumulative pre-tax losses in Guyana were driven by pre-production activities.

Below is a reconciliation of the gross beginning and ending amounts of unrecognized tax benefits:

	2019			2018			2017
	(In millions)
Balance at January 1	$	168		$	205		$	424
Additions based on tax positions taken in the current year		2			19			14
Additions based on tax positions of prior years		1			36			4
Reductions based on tax positions of prior years		(1	)		(78	)		(147	)
Reductions due to settlements with taxing authorities		—			(10	)		(85	)
Reductions due to lapses in statutes of limitation		(2	)		(4	)		(5	)
Balance at December 31	$	168		$	168		$	205

The December 31, 2019 balance of unrecognized tax benefits includes $7 million that, if recognized, would impact our effective income tax rate. Over the next 12 months, it is reasonably possible that the total amount of unrecognized tax benefits could decrease between $4 million and $11 million due to settlements with taxing authorities or other resolutions, as well as lapses in statutes of limitation. At December 31, 2019, our accrued interest and penalties related to unrecognized tax benefits is $7 million (2018: $3 million).

We file income tax returns in the U.S. and various foreign jurisdictions. We are no longer subject to examinations by income tax authorities in most jurisdictions for years prior to 2011.