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Income Taxes | 12 Months Ended
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Dec. 25, 2021
Income Taxes | (5) Income Taxes The provisions for income taxes consisted of the following (in thousands):
|  | Fiscal Years |
|  | 2021 |  |  | 2020 |  |  | 2019 |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 104,640 |  |  | $ | 47,955 |  |  | $ | 52,422 |
State |  |  | 18,462 |  |  |  | 7,249 |  |  |  | 10,367 |
Foreign |  |  | 856 |  |  |  | 557 |  |  |  | 504 |
Total current |  | $ | 123,958 |  |  | $ | 55,761 |  |  | $ | 63,293 |
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | (3,278 | ) |  | $ | 1,523 |  |  | $ | 4,212 |
State |  |  | (512 | ) |  |  | (393 | ) |  |  | 555 |
Total deferred |  | $ | (3,790 | ) |  | $ | 1,130 |  |  | $ | 4,767 |
Income taxes |  | $ | 120,168 |  |  | $ | 56,891 |  |  | $ | 68,060 |
Temporary differences and carryforwards which gave rise to deferred tax assets and liabilities consisted of the following (in thousands):
|  | Dec. 25, 2021 |  |  | Dec. 26, 2020 |
Deferred tax assets: |  |  |  |  |  |  |  |
Receivable valuations |  | $ | 4,112 |  |  | $ | 4,286 |
Share-based payments |  |  | 7,000 |  |  |  | 2,020 |
Self-insured claims |  |  | 3,696 |  |  |  | 3,613 |
Other |  |  | 10,354 |  |  |  | 6,056 |
Total deferred tax assets |  | $ | 25,162 |  |  | $ | 15,975 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Operating property |  | $ | 57,903 |  |  | $ | 52,014 |
Goodwill |  |  | 3,958 |  |  |  | 3,772 |
Other |  |  | 2,409 |  |  |  | 3,087 |
Total deferred tax liabilities |  | $ | 64,270 |  |  | $ | 58,873 |
Net deferred tax liability |  | $ | 39,108 |  |  | $ | 42,898 |
The following table summarizes the differences between income taxes calculated at the federal income tax rates of 21% on income before income taxes and the provisions for income taxes (in thousands):
|  | Fiscal Years |
|  | 2021 |  |  | 2020 |  |  | 2019 |
Income taxes at federal income tax rate |  | $ | 105,355 |  |  | $ | 52,289 |  |  | $ | 62,110 |
State income taxes, net of federal income tax benefit |  |  | 14,260 |  |  |  | 5,375 |  |  |  | 8,876 |
Non-deductible executive compensation |  |  | 2,946 |  |  |  | 96 |  |  |  | — |
Meals and entertainment exclusion |  |  | — |  |  |  | 326 |  |  |  | 644 |
Share-based payments |  |  | (1,070 | ) |  |  | (977 | ) |  |  | (3,093 | )
Research and development credits |  |  | (2,069 | ) |  |  | (717 | ) |  |  | (714 | )
Other, net |  |  | 746 |  |  |  | 499 |  |  |  | 237 |
Income taxes |  | $ | 120,168 |  |  | $ | 56,891 |  |  | $ | 68,060 |
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 2017 and prior years. The Company’s wholly-owned Canadian subsidiary, Landstar Canada, Inc., is subject to Canadian income and other taxes. The Company’s wholly-owned Mexican subsidiaries, Landstar Holdings, S. de R.L.C.V. and Landstar Metro, S.A.P.I. de C.V., are subject to Mexican income and other taxes. The Company’s Canadian and Mexican subsidiaries also may each be subject to U.S. income and other taxes. As of December 25, 2021 and December 26, 2020, the Company had $2,344,000 and $2,030,000, 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 25, 2021 and December 26, 2020, there was $658,000 and $648,000, 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 2022. The following table summarizes the rollforward of the total amounts of gross unrecognized tax benefits for fiscal years 2021 and 2020 (in thousands):
|  | Fiscal Years |
|  | 2021 |  |  | 2020 |
Gross unrecognized tax benefits – beginning of the year |  | $ | 2,585 |  |  | $ | 3,014 |
Gross increases related to current year tax positions |  |  | 782 |  |  |  | 349 |
Gross increases related to prior year tax positions |  |  | 315 |  |  |  | 232 |
Gross decreases related to prior year tax positions |  |  | (17 | ) |  |  | — |
Lapse of statute of limitations |  |  | (820 | ) |  |  | (1,010 | )
Gross unrecognized tax benefits – end of the year |  | $ | 2,845 |  |  | $ | 2,585 |
Landstar paid income taxes of $104,844,000 in fiscal year 2021, $47,589,000 in fiscal year 2020 and $67,317,000 in fiscal year 2019.

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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/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 21 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32857-109319 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 11.C) -URI http://asc.fasb.org/extlink&oid=122134291&loc=d3e330215-122817 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 17 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32809-109319 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I.5.Q1) -URI http://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32705-109319 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 270 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6424409&loc=d3e44925-109338 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -URI http://asc.fasb.org/topic&trid=2144680 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6424122&loc=d3e41874-109331 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)(2)) -URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690 + Details
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