Table:
|  |  | Fiscal |  |
| --- | --- | --- | --- |
|  | 2019 | 2018 | 2017 |
|  |  | (in millions) |  |
| Balance at beginning of fiscal year | $ 566 | $  501 | $ 490 |
| Additions related to prior years tax positions | 13 | 14 | 40 |
| Reductions related to prior years tax positions | (101) | (11) | (9) |
| Additions related to current year tax positions | 98 | 105 | 70 |
| Settlements | (2) | (7) | (4) |
| Reductions due to lapse of applicable statute of limitations | (32) | (36) | (86) |
| Balance at end of fiscal year | $ 542 | $  566 | $ 501 |
Paragraphs:
Uncertain Tax Positions
As of fiscal year end 2019, we had total unrecognized income tax benefits of $542 million. If recognized in future years, $397 million of these currently unrecognized income tax benefits would impact income tax expense (benefit) and the effective tax rate. As of fiscal year end 2018, we had total unrecognized income tax benefits of $566 million. If recognized in future years, $467 million of these currently unrecognized income tax benefits would impact income tax expense (benefit) and the effective tax rate. The following table summarizes the activity related to unrecognized income tax benefits:
We record accrued interest and penalties related to uncertain tax positions as part of income tax expense (benefit). As of fiscal year end 2019 and 2018, we had $42 million and $60 million, respectively, of accrued interest and penalties related to uncertain tax positions on the Consolidated Balance Sheets, recorded primarily in income taxes. During fiscal 2019, 2018, and 2017, we recognized income tax benefits of $14 million, expense of $5 million, and benefits of $5 million, respectively, related to interest and penalties on the Consolidated Statements of Operations.
We file income tax returns on a unitary, consolidated, or stand-alone basis in multiple state and local jurisdictions, which generally have statutes of limitations ranging from 3 to 4 years. Various state and local income tax returns are currently in the process of examination or administrative appeal.
Our non-U.S. subsidiaries file income tax returns in the countries in which they have operations. Generally, these countries have statutes of limitations ranging from 3 to 10 years. Various non-U.S. subsidiary income tax returns are currently in the process of examination by taxing authorities.
Question:
Where does the non-U.S. subsidiaries file income tax returns in?
Answer: in the countries in which they have operations