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Income Taxes
 9 Months Ended
Sep. 30, 2024
Entity Information [Line Items]  
Income Taxes INCOME TAXES
DPL’s provision for income taxes is based on the estimated annual effective tax rate, plus discrete items. The effective combined state and federal income tax rates were as follows:
Three months endedNine months ended
September 30,September 30,
2024202320242023
Effective tax rate(267.9)%19.9 %(24.9)%13.3 %

The year-to-date rate is different from the combined federal and state statutory rate of 22.4% primarily due to the flowthrough of the net tax benefit related to the reversal of excess deferred taxes of AES Ohio as a percentage of pre-tax book income or loss. AES Ohio began amortizing a deferred municipal tax shortage in September 2023, which partially offsets the ongoing amortization of the TCJA benefit.

DPL's income tax expense for the nine months ended September 30, 2024 was calculated using the estimated annual effective income tax rate for 2024 of (53.1)% on ordinary income. Management estimates the annual effective tax rate based on its forecast of annual pre-tax income or loss. DPL's current period tax benefit was calculated using the limitations prescribed in ASC 740-270-30-30 through 740-270-30-33.

AES files federal and state income tax returns, which consolidate DPL and its subsidiaries. Under a tax sharing agreement with AES, DPL is responsible for the income taxes associated with its own taxable income and records the provision for income taxes using a separate return method.
Subsidiaries [Member]  
Entity Information [Line Items]  
Income Taxes INCOME TAXES
AES Ohio's provision for income taxes is based on the estimated annual effective tax rate, plus discrete items. The effective combined state and federal income tax rates were as follows:
Three months endedNine months ended
September 30,September 30,
2024202320242023
Effective combined state and federal income tax rates(17.9)%20.9 %10.2 %17.6 %

The year-to-date rate is different from the combined federal and state statutory rate of 22.4% primarily due to the flowthrough of the net tax benefit related to the reversal of excess deferred taxes of AES Ohio as a percentage of pre-tax book income or loss. AES Ohio began amortizing a deferred municipal tax shortage in September 2023, which partially offsets the ongoing amortization of the TCJA benefit.

AES files federal and state income tax returns, which consolidate AES Ohio. Under a tax sharing agreement with DPL, AES Ohio is responsible for the income taxes associated with its own taxable income and records the provision for income taxes using a separate return method.