INCOME TAXES	3 Months Ended
Mar. 31, 2014
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES For the first quarter 2014, income tax expense was $7.1 million, resulting in an effective tax rate of 31.9%, compared with income tax expense of $6.4 million and an effective tax rate of 31.5% for the comparable period in 2013. The increase in the effective tax rate for the first quarter 2014 as compared to the first quarter 2013 was primarily the result of a favorable tax reversal related to an intercompany tax obligation associated with an unconsolidated former Irwin subsidiary in 2013, partially offset by an adjustment to deferred tax liabilities relating to a favorable change in state tax laws and higher tax-exempt income earned during the first quarter 2014. At March 31, 2014, and December 31, 2013, First Financial had no FASB ASC Topic 740-10 unrecognized tax benefits recorded. First Financial does not expect the total amount of unrecognized tax benefits to significantly increase within the next twelve months. First Financial regularly reviews its tax positions and establishes reserves for income tax-related uncertainties based on estimates of whether it is more likely than not that the tax uncertainty would be sustained upon challenge by the appropriate tax authorities, which would then result in additional taxes, penalties and interest due. Management determined that no reserve for income tax-related uncertainties was necessary as of March 31, 2014 and December 31, 2013. First Financial and its subsidiaries are subject to U.S. federal income tax as well as state and local income tax in several jurisdictions. Tax years prior to 2010 have been closed and are no longer subject to U.S. federal income tax examinations. Tax years 2010 through 2013 remain open to examination by the federal taxing authority. First Financial is no longer subject to state and local income tax examinations for years prior to 2009. Tax years 2009 through 2013 remain open to state and local examination in various jurisdictions.

INCOME TAXES

3 Months Ended

Mar. 31, 2014

For the first quarter 2014, income tax expense was $7.1 million, resulting in an effective tax rate of 31.9%, compared with income tax expense of $6.4 million and an effective tax rate of 31.5% for the comparable period in 2013. The increase in the effective tax rate for the first quarter 2014 as compared to the first quarter 2013 was primarily the result of a favorable tax reversal related to an intercompany tax obligation associated with an unconsolidated former Irwin subsidiary in 2013, partially offset by an adjustment to deferred tax liabilities relating to a favorable change in state tax laws and higher tax-exempt income earned during the first quarter 2014.

At March 31, 2014, and December 31, 2013, First Financial had no FASB ASC Topic 740-10 unrecognized tax benefits recorded. First Financial does not expect the total amount of unrecognized tax benefits to significantly increase within the next twelve months.

First Financial regularly reviews its tax positions and establishes reserves for income tax-related uncertainties based on estimates of whether it is more likely than not that the tax uncertainty would be sustained upon challenge by the appropriate tax authorities, which would then result in additional taxes, penalties and interest due. Management determined that no reserve for income tax-related uncertainties was necessary as of March 31, 2014 and December 31, 2013.

First Financial and its subsidiaries are subject to U.S. federal income tax as well as state and local income tax in several jurisdictions. Tax years prior to 2010 have been closed and are no longer subject to U.S. federal income tax examinations. Tax years 2010 through 2013 remain open to examination by the federal taxing authority. First Financial is no longer subject to state and local income tax examinations for years prior to 2009. Tax years 2009 through 2013 remain open to state and local examination in various jurisdictions.