Income Taxes |
6 Months Ended |
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Jun. 30, 2026 | |
| Income Tax Disclosure [Abstract] | |
| Income Taxes | Note 17 - Income Taxes The statute of limitations related to Kemper and its eligible subsidiaries’ consolidated Federal income tax returns is closed for all tax years up to and including 2011 as well as 2018, 2019 and 2021. As a result of the Company filing amended federal income tax returns, tax years 2012 and 2013 are under limited examination with respect to carryback adjustments associated with the amended returns. Tax years 2020, 2022, 2023 are currently under examination and will remain open until the examinations are complete. The statute of limitations related to tax years 2014, 2015, 2016, and 2017 has been extended to December 31, 2027. Tax years 2023 and 2024 are subject to a statute of three years from the extended due dates of October 15, 2024, and 2025, respectively. The extended due date for 2025 income tax returns is October 15, 2026. The expiration of the statute of limitations related to the various state income tax returns that Kemper and its subsidiaries file varies by state. The interim period tax expense or benefit is the difference between the year-to-date income tax provision and the amounts reported for the previous interim periods of the fiscal year. For the three months ended June 30, 2026, the income tax benefit attributable to Kemper Corporation was $2.0 million, or 0.2% of loss before income taxes, compared to an income tax expense of $18.4 million, or 20.2% of income before income taxes for the three months ended June 30, 2025. For the six months ended June 30, 2026, the income tax benefit attributable to Kemper Corporation was $4.8 million or 1.0% of loss before income taxes, compared to an income tax expense of $41.9 million or 19.6% of income before income taxes for the six months ended June 30, 2025. There were no Unrecognized Tax Benefits at June 30, 2026, or December 31, 2025. The Company recognizes interest and penalties, if any, related to unrecognized tax benefits in Income Tax (Benefit) Expense. There were no liabilities for accrued interest and penalties for the six months ended June 30, 2026 and 2025. For the six months ended June 30, 2026 and 2025, federal income taxes paid, net of income tax refunds received, were $17.2 million and $20.5 million, respectively. For the six months ended June 30, 2026 and 2025, state income taxes paid, net of income tax refunds received, were $0.2 million and $1.7 million, respectively. No foreign income taxes were paid or refunded for the six months ended June 30, 2026 and 2025.
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