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Income Taxes
9 Months Ended
Sep. 30, 2015
Income Tax Disclosure [Abstract]  
Income Taxes
Income Taxes
 
Our third quarter 2015 income tax benefit of $35.2 million resulted in an effective income tax rate of 17.1%. Our first nine months of 2015 income tax benefit of $34.3 million resulted in a effective income tax rate of 16.5%. The effective income tax rate for both of these periods reflects a $209.9 million goodwill impairment loss that resulted in a $36.8 million tax benefit. The 17.5% effective tax rate of this benefit is less than the federal statutory rate of 35.0%, primarily due to a portion of the goodwill impairment that was not deductible, partially offset by the impact of state income taxes. Our estimated effective tax rate is derived by estimating pretax income and income tax expense for the year ending December 31, 2015. Excluding the goodwill impairment, the tax benefit on the second quarter loss on sale and the impact of other discrete items, our effective tax rate for the first nine months of 2015 would have been 39.6%. The 39.6% effective income tax rate is higher than the federal statutory rate of 35.0%, primarily due to the impact of state income taxes.
 
Our third quarter 2014 income tax expense of $4.1 million resulted in an effective income tax rate of 38.7%. Our first nine months of 2014 income tax expense of $9.0 million resulted in an effective income tax rate of 39.4%. The effective income tax rate calculated for the first nine months of 2014 is higher than the federal statutory rate of 35.0%, primarily due to the impact of state income taxes.
 
Harte Hanks, or one of our subsidiaries, files income tax returns in the U.S. federal, U.S. state and foreign jurisdictions. For U.S. state and foreign returns, we are no longer subject to tax examinations for tax years prior to 2011. For U.S. federal returns, we are no longer subject to tax examinations for tax years prior to 2012.
 
We have elected to classify any interest expense and penalties related to income taxes within income tax expense in our Consolidated Statements of Comprehensive Income (Loss). We did not have a significant amount of interest or penalties accrued at September 30, 2015 or December 31, 2014.