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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The components of income tax expense were:

	2015				2014			2013
Current:
Federal	$	3,723			50			(525	)
State	3,924				(1,146	)		3,093
Deferred:
Federal	16,109				28,493			11,743
State	(484		)		(2,426	)		(176	)
	$	23,272			24,971			14,135

Schedule of Effective Income Tax Rate Reconciliation

The following table reconciles income tax expense to the amount computed by applying the federal statutory rate to income before income taxes of $61,154, $76,777 and $36,519 in 2015, 2014 and 2013:

	2015				2014			2013
“Expected” federal income tax	$	21,404			26,872			12,782
Increase (decrease) in taxes attributable to:
State taxes, net of federal income tax benefit	3,332				4,155			1,836
Dividend received deduction	(43		)		(46	)		(60	)
Uncertain tax positions	3				—			(650	)
Sales & Use Enterprise Zone Credit	—				(880	)		—
Tangible Property Regulations	(1,081		)		(5,127	)		—
Other items, net	(343		)		(3	)		227
	$	23,272			24,971			14,135

Schedule of Deferred Tax Assets and Liabilities

The components of the net deferred tax liability as of December 31 was as follows:

	2015				2014
Deferred tax assets:
Advances and contributions	$	16,612			16,212
Unamortized investment tax credit	676				709
Pensions and postretirement benefits	4,094				4,216
California franchise tax	1,322				—
Net operating loss	—				5,065
Other	3,410				1,697
Total deferred tax assets	$	26,114			27,899
Deferred tax liabilities:
Utility plant	$	165,293			150,662
Pension and postretirement benefits	44,482				47,059
Investment in stock	2,193				2,335
Deferred gain and other-property related	11,686				11,695
Debt reacquisition costs	397				443
Other	838				1,211
Total deferred tax liabilities	$	224,889			213,405
Net deferred tax liabilities	$	198,775			185,506

Schedule of Unrecognized Tax Benefits Roll Forward

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:

Balance at December 31, 2014	$	649
Increase related to tax positions taken during a prior year, including interest	106
Reductions related to tax positions taken in a prior year, including interest	—
Balance at December 31, 2015	$	755

Summary of Income Tax Examinations

SJW Corp. files U.S. federal income tax returns and income tax returns in various states. The Company is no longer subject to tax examination for fiscal years prior to 2012 for federal purposes and 2010 for state purposes. The open tax years for the jurisdictions in which SJW Corp. files are as follows:

Jurisdiction	Years Open
Federal	2012 - 2014
California	2010 - 2014
Arizona	2011 - 2014
Connecticut	2012 - 2014
Florida	2012
Tennessee	2012 - 2014
Texas	2011 - 2014

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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 of the change in unrecognized tax benefits.

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Tabular disclosure of income tax examinations that an enterprise is currently subject to or that have been completed in the current period typically including a description of the examination, the jurisdiction conducting the examination, the tax year(s) under examination, the likelihood of an unfavorable settlement, the range of possible losses, the liability recorded, the increase or decrease in the liability from the prior period, and any penalties and interest that have been recorded.

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