86 1 1. Income T axes For financial reporting purposes, income before income taxes includes the following components (in millions):   Year Ended   Dec 31, 2012 Dec 31, 2011 Dec 31, 2010 United States $ 38.4 $ 51.2 $ 32.1 Foreign 43.9 55.7 82.3 Total $ 82.3 $ 106.9 $ 114.4 The provision (benefit) for income taxes consisted of the following (in millions):   Year Ended   Dec 31, 2012 Dec 31, 2011 Dec 31, 2010 Current tax expense:       Federal $ 13.3 $ (8.6 ) $ (32.7 ) State 3.5 (0.4 ) (2.1 ) Foreign 50.9 42.8 60.4 Deferred tax expense (benefit):       Federal 5.7 19.3 24.1 State (0.6 ) 1.7 0.3 Foreign 1.4 (12.1 ) (3.3 ) Total $ 74.2 $ 42.7 $ 46.7 The reconciliation of reported income tax expense (benefit) to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income is as follows (in millions):   Year Ended   Dec 31, 2012 Dec 31, 2011 Dec 31, 2010 Income tax expense (benefit) at Federal statutory tax rate $ 28.8 $ 37.4 $ 40.0 Foreign tax rate differential (0.1 ) (0.1 ) (4.0 ) Foreign withholding tax and surcharges 4.7 3.4 4.9 Change in valuation allowance 27.7 5.4 9.5 Change in uncertain tax positions 11.6 (4.8 ) (11.4 ) Nondeductible / nontaxable items 0.4 0.7 5.1 Other (net) 1.1 0.7 2.6 Total $ 74.2 $ 42.7 $ 46.7 T able of Contents