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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Taxes

Schedule of components of income tax (benefit) and provision

		Fiscal Year Ended
		December 31, 2013			December 25, 2012			December 27, 2011
Current:
Federal		$	28,648		$	29,286		$	20,546
State			6,439			7,618			6,149
​	​	​	​	​	​	​	​	​	​	​
Total current			35,087			36,904			26,695
Deferred:
Federal			(919	)		(1,511	)		289
State			(28	)		(655	)		(219	)
​	​	​	​	​	​	​	​	​	​	​
Total deferred			(947	)		(2,166	)		70
​	​	​	​	​	​	​	​	​	​	​
Income tax provision		$	34,140		$	34,738		$	26,765
​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​

Schedule of reconciliation of the statutory federal income tax rate to the entity's effective tax rate

		December 31, 2013			December 25, 2012			December 27, 2011
Tax at statutory federal rate			35.0	%		35.0	%		35.0	%
State and local tax, net of federal benefit			3.5			3.7			3.7
FICA tip tax credit			(6.5	)		(6.2	)		(6.0	)
HIRE retention credit			—			—			(2.1	)
Work opportunity tax credit			(1.7	)		(0.9	)		(1.2	)
Incentive stock options			(0.7	)		(0.2	)		(0.2	)
Nondeductible officer compensation			0.4			1.2			0.5
Net income attributable to noncontrolling interests			(1.1	)		—			—
Other			—			0.2			(0.2	)
​	​	​	​	​	​	​	​	​	​	​
Total			28.9	%		32.8	%		29.5	%
​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​

Schedule of components of deferred tax assets (liabilities)

		December 31, 2013			December 25, 2012
Deferred tax assets:
Insurance reserves		$	3,876		$	3,142
Other reserves			515			450
Deferred rent			8,563			7,185
Share-based compensation			5,246			5,231
Deferred revenue—gift cards			3,860			3,135
Deferred compensation			4,200			3,507
Other assets and liabilities			3,311			2,456
​	​	​	​	​	​	​	​
Total deferred tax asset			29,571			25,106
​	​	​	​	​	​	​	​
Deferred tax liabilities:
Property and equipment			(27,585	)		(24,449	)
Goodwill and intangibles			(3,304	)		(2,943	)
Other assets and liabilities			(1,603	)		(980	)
​	​	​	​	​	​	​	​
Total deferred tax liability			(32,492	)		(28,372	)
​	​	​	​	​	​	​	​
Net deferred tax liability		$	(2,921	)	$	(3,266	)
​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​
Current deferred tax asset		$	2,853		$	2,836
Noncurrent deferred tax liability			(5,774	)		(6,102	)
​	​	​	​	​	​	​	​
Net deferred tax liability		$	(2,921	)	$	(3,266	)
​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​

Schedule of reconciliation of the beginning and ending liability for unrecognized tax benefits

		Uncertain tax positions impacting tax rate			Uncertain tax positions not impacting tax rate			Total uncertain tax positions
Balance at December 27, 2011		$	124		$	—		$	124
Additions to tax positions related to prior years			145			—			145
Reductions due to statute expiration			(87	)		—			(87	)
​	​	​	​	​	​	​	​	​	​	​
Balance at December 25, 2012			182			—			182
Additions to tax positions related to current year			102			—			102
Reductions due to exam settlement			(112	)		—			(112	)
​	​	​	​	​	​	​	​	​	​	​
Balance at December 31, 2013		$	172		$	—		$	172
​	​	​	​	​	​	​	​	​	​	​
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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions.

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