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Income Taxes (Tables)

12 Months Ended

Dec. 26, 2017

Income Taxes

Schedule of components of income tax and provision

		Fiscal Year Ended
		December 26, 2017			December 27, 2016			December 29, 2015
Current:
Federal		$	43,108		$	36,201		$	33,403
State			10,233			8,786			8,821
Foreign			309			202			351
Total current			53,650			45,189			42,575
Deferred:
Federal			(4,830)			5,364			274
State			(239)			630			137
Total deferred			(5,069)			5,994			411
Income tax provision		$	48,581		$	51,183		$	42,986

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

			December 26, 2017		December 27, 2016		December 29, 2015
Tax at statutory federal rate			35.0	%	35.0	%	35.0	%
State and local tax, net of federal benefit			3.3		3.4		3.5
FICA tip tax credit			(7.0)		(6.8)		(7.2)
Work opportunity tax credit			(0.9)		(0.8)		(0.9)
Stock compensation			(1.8)		(0.1)		(0.2)
Net income attributable to noncontrolling interests			(1.1)		(0.9)		(1.0)
Tax reform			(1.7)		—		—
Other			0.3		—		0.6
Total			26.1	%	29.8	%	29.8	%

Schedule of components of deferred tax assets (liabilities)

		December 26, 2017			December 27, 2016
Deferred tax assets:
Deferred revenue—gift cards		$	10,355		$	10,887
Insurance reserves			3,638			5,049
Other reserves			621			587
Share-based compensation			6,022			8,642
Deferred rent			10,338			13,400
Deferred compensation			6,737			8,422
Other assets			1,866			3,261
Total deferred tax asset			39,577			50,248
Deferred tax liabilities:
Property and equipment			(35,430)			(48,390)
Goodwill and intangibles			(4,697)			(5,978)
Other liabilities			(4,751)			(6,152)
Total deferred tax liability			(44,878)			(60,520)
Net deferred tax liability		$	(5,301)		$	(10,272)
Current deferred tax asset		$	—		$	1,996
Noncurrent deferred tax liability			(5,301)			(12,268)
Net deferred tax liability		$	(5,301)		$	(10,272)

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

Balance at December 29, 2015		$	405
Additions to tax positions related to prior years			23
Additions to tax positions related to current year			274
Reductions due to statute expiration			(4)
Reductions due to exam settlements			(187)
Balance at December 27, 2016			511
Additions to tax positions related to prior years			36
Additions to tax positions related to current year			389
Reductions due to statute expiration			(2)
Reductions due to exam settlement			(128)
Balance at December 26, 2017		$	806

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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.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
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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 for 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 and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months.

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