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Income Taxes (Tables) | 12 Months Ended
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Dec. 25, 2018
Income Taxes |
Schedule of components of our income tax provision |
|  | Fiscal Year Ended |
|  | December 25, 2018 |  | December 26, 2017 |  | December 27, 2016 |
Current: |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 2,934 |  | $ | 43,108 |  | $ | 36,201 |
State |  |  | 8,794 |  |  | 10,233 |  |  | 8,786 |
Foreign |  |  | 210 |  |  | 309 |  |  | 202 |
Total current |  |  | 11,938 |  |  | 53,650 |  |  | 45,189 |
Deferred: |  |  |  |  |  |  |  |  |  |
Federal |  |  | 11,909 |  |  | (4,830) |  |  | 5,364 |
State |  |  | 410 |  |  | (239) |  |  | 630 |
Total deferred |  |  | 12,319 |  |  | (5,069) |  |  | 5,994 |
Income tax provision |  | $ | 24,257 |  | $ | 48,581 |  | $ | 51,183 |
Schedule of reconciliation of the statutory federal income tax rate to our effective tax rate |
|  |  | Fiscal Year Ended |
|  |  | December 25, 2018 |  | December 26, 2017 |  | December 27, 2016 |
Tax at statutory federal rate |  |  | 21.0 | % | 35.0 | % | 35.0 | %
State and local tax, net of federal benefit |  |  | 3.6 |  | 3.3 |  | 3.4 |
FICA tip tax credit |  |  | (9.6) |  | (7.0) |  | (6.8) |
Work opportunity tax credit |  |  | (1.5) |  | (0.9) |  | (0.8) |
Stock compensation |  |  | (1.4) |  | (1.8) |  | (0.1) |
Net income attributable to noncontrolling interests |  |  | (0.8) |  | (1.1) |  | (0.9) |
Officers compensation |  |  | 1.7 |  | 0.1 |  | 0.1 |
Tax reform |  |  | — |  | (1.7) |  | — |
Other |  |  | (0.1) |  | 0.2 |  | (0.1) |
Total |  |  | 12.9 | % | 26.1 | % | 29.8 | %
Schedule of components of deferred tax assets (liabilities) |
|  | December 25, 2018 |  | December 26, 2017 |
Deferred tax assets: |  |  |  |  |  |  |
Deferred revenue—gift cards |  | $ | 12,851 |  | $ | 10,355 |
Insurance reserves |  |  | 3,949 |  |  | 3,638 |
Other reserves |  |  | 890 |  |  | 621 |
Share-based compensation |  |  | 4,623 |  |  | 6,022 |
Deferred rent |  |  | 12,179 |  |  | 10,338 |
Deferred compensation |  |  | 8,483 |  |  | 6,737 |
Other assets |  |  | 2,212 |  |  | 1,866 |
Total deferred tax asset |  |  | 45,187 |  |  | 39,577 |
Deferred tax liabilities: |  |  |  |  |  |  |
Property and equipment |  |  | (50,513) |  |  | (35,430) |
Goodwill and intangibles |  |  | (5,398) |  |  | (4,697) |
Other liabilities |  |  | (6,544) |  |  | (4,751) |
Total deferred tax liability |  |  | (62,455) |  |  | (44,878) |
Net deferred tax liability |  | $ | (17,268) |  | $ | (5,301) |
Schedule of reconciliation of the beginning and ending liability for unrecognized tax benefits |
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 settlements |  |  | (128) |
Balance at December 26, 2017 |  |  | 806 |
Additions to tax positions related to prior years |  |  | 36 |
Additions to tax positions related to current year |  |  | 754 |
Reductions due to statute expiration |  |  | (114) |
Reductions due to exam settlement |  |  | — |
Balance at December 25, 2018 |  | $ | 1,482 |

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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=84230637&loc=SL6600010-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32840-109319 + Details
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