What journal entry did Tesla make to accrue income taxes for the year ended December 31, 2019? . With this perspective, you have the amount of income tax expense but will need to infer income tax payable. So begin the journal entry with what you know about the changes in the valuation allowance, deferred tax assets, deferred tax liabilities and the amount of income tax expense (or benefit) and back into income tax payable. You can obtain Teslas 10-k from its corporate web site at https://www.tesla.com/.