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Income Taxes (Tables)

12 Months Ended

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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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 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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