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Income Taxes | 12 Months Ended
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Dec. 31, 2016
Income Taxes | (4) Income Taxes The provisions for income taxes consisted of the following (in thousands):
|  | Fiscal Years |
|  | 2016 |  |  | 2015 |  |  | 2014 |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 68,548 |  |  | $ | 74,289 |  |  | $ | 68,722 |
State |  |  | 6,668 |  |  |  | 9,550 |  |  |  | 7,031 |
Canadian |  |  | 563 |  |  |  | 437 |  |  |  | 1,199 |
Total current |  | $ | 75,779 |  |  | $ | 84,276 |  |  | $ | 76,952 |
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 6,104 |  |  | $ | 6,524 |  |  | $ | 5,234 |
State |  |  | 224 |  |  |  | 268 |  |  |  | 200 |
Total deferred |  | $ | 6,328 |  |  | $ | 6,792 |  |  | $ | 5,434 |
Income taxes |  | $ | 82,107 |  |  | $ | 91,068 |  |  | $ | 82,386 |
During fiscal year 2016, the Company adopted Accounting Standards Update 2015-17 – Balance Sheet Classification of Deferred Taxes (“ASU 2015-17”), which requires an entity to present deferred tax assets and deferred tax liabilities as noncurrent in a classified balance sheet. The Company reclassified $6,552,000 of current deferred tax assets to noncurrent to conform to the current year presentation and this amount is now included in deferred income taxes and other noncurrent liabilities in the December 26, 2015 consolidated balance sheet. Temporary differences and carryforwards which gave rise to deferred tax assets and liabilities consisted of the following (in thousands):
|  | Dec. 31, 2016 |  |  | Dec. 26, 2015 |
Deferred tax assets: |  |  |  |  |  |  |  |
Receivable valuations |  | $ | 4,518 |  |  | $ | 3,832 |
Share-based payments |  |  | 1,185 |  |  |  | 2,894 |
Self-insured claims |  |  | 6,270 |  |  |  | 4,132 |
Other |  |  | 4,336 |  |  |  | 3,836 |
Total deferred tax assets |  | $ | 16,309 |  |  | $ | 14,694 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Operating property |  | $ | 59,720 |  |  | $ | 52,547 |
Goodwill |  |  | 5,883 |  |  |  | 5,877 |
Other |  |  | 2,851 |  |  |  | 2,087 |
Total deferred tax liabilities |  | $ | 68,454 |  |  | $ | 60,511 |
Net deferred tax liability |  | $ | 52,145 |  |  | $ | 45,817 |
The following table summarizes the differences between income taxes calculated at the federal income tax rate of 35% on income before income taxes and the provisions for income taxes (in thousands):
|  | Fiscal Years |
|  | 2016 |  |  | 2015 |  |  | 2014 |
Income taxes at federal income tax rate |  | $ | 76,810 |  |  | $ | 83,565 |  |  | $ | 77,418 |
State income taxes, net of federal income tax benefit |  |  | 4,505 |  |  |  | 7,201 |  |  |  | 4,532 |
Meals and entertainment exclusion |  |  | 958 |  |  |  | 946 |  |  |  | 777 |
Share-based payments |  |  | (239 | ) |  |  | (61 | ) |  |  | (239 | )
Other, net |  |  | 73 |  |  |  | (583 | ) |  |  | (102 | )
Income taxes |  | $ | 82,107 |  |  | $ | 91,068 |  |  | $ | 82,386 |
The Company files a consolidated U.S. federal income tax return. The Company or its subsidiaries file state tax returns in the majority of the U.S. state tax jurisdictions. With few exceptions, the Company and its subsidiaries are no longer subject to U.S. federal or state income tax examinations by tax authorities for 2012 and prior years. The Company’s wholly owned Canadian subsidiary, Landstar Canada, Inc., is subject to Canadian income and other taxes. As of December 31, 2016 and December 26, 2015, the Company had $1,829,000 and $1,899,000, respectively, of net unrecognized tax benefits representing the provision for the uncertainty of certain tax positions plus a component of interest and penalties. Estimated interest and penalties on the provision for the uncertainty of certain tax positions is included in income tax expense. At December 31, 2016 and December 26, 2015 there was $547,000 and $727,000, respectively, accrued for estimated interest and penalties related to the uncertainty of certain tax positions. The Company does not currently anticipate any significant increase or decrease to the unrecognized tax benefit during fiscal year 2017. The following table summarizes the rollforward of the total amounts of gross unrecognized tax benefits for fiscal years 2016 and 2015 (in thousands):
|  | Fiscal Years |
|  | 2016 |  |  | 2015 |
Gross unrecognized tax benefits – beginning of the year |  | $ | 2,704 |  |  | $ | 2,620 |
Gross increases related to current year tax positions |  |  | 428 |  |  |  | 482 |
Gross increases related to prior year tax positions |  |  | 596 |  |  |  | 340 |
Gross decreases related to prior year tax positions |  |  | (399 | ) |  |  | (195 | )
Settlements |  |  | (133 | ) |  |  | — |
Lapse of statute of limitations |  |  | (561 | ) |  |  | (543 | )
Gross unrecognized tax benefits – end of the year |  | $ | 2,635 |  |  | $ | 2,704 |
Landstar paid income taxes of $69,067,000 in fiscal year 2016, $74,619,000 in fiscal year 2015 and $98,506,000 in fiscal year 2014.

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- Definition The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32559-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32718-109319 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32639-109319 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32537-109319 + Details
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