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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The components of income tax expense were:

	2018				2017			2016
Current:
Federal	$	14,485			29,377			21,651
State	5,066				6,452			7,088
Deferred:
Federal	(7,702		)		(1,174	)		6,119
State	(1,784		)		738			(1,316	)
	$	10,065			35,393			33,542

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 $48,832, $96,493 and $86,381 in 2018, 2017 and 2016:

	2018				2017			2016
“Expected” federal income tax	$	10,255			33,773			30,233
Increase (decrease) in taxes attributable to:
State taxes, net of federal income tax benefit	3,420				4,986			4,874
Dividend received deduction	(4		)		(18	)		(21	)
Uncertain tax positions	24				12			16
Tangible Property Regulations	(899		)		(1,159	)		(1,184	)
Tax reform - rate change impact on deferred taxes	—				(2,357	)		—
Reversal of excess deferred taxes recognized in regulatory liability	(1,383		)		—			—
Stock-based compensation	(1,602		)		(552	)		—
Noncontrolling interest income	—				(664	)		—
Other items, net	254				1,372			(376	)
	$	10,065			35,393			33,542

Schedule of Deferred Tax Assets and Liabilities

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

	2018				2017
Deferred tax assets:
Advances and contributions	$	14,592			12,036
Unamortized investment tax credit	418				441
Pensions and postretirement benefits	20,439				21,807
California franchise tax	981				1,278
Merger related expenses	4,527				—
Tax related net regulatory liability	16,212				17,166
Other	3,336				3,440
Total deferred tax assets	$	60,505			56,168
Deferred tax liabilities:
Utility plant	$	114,731			114,695
Pension and postretirement benefits	18,534				19,184
Investment in California Water Service Group stock	—				1,199
Deferred gain and other-property related	5,753				5,640
Debt reacquisition costs	170				204
Other	968				1,041
Total deferred tax liabilities	$	140,156			141,963
Net deferred tax liabilities	$	79,651			85,795

Schedule of Unrecognized Tax Benefits Roll Forward

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

	2018				2017				2016
Balance at beginning of year	$	1,307			$	1,132			$	755
Increase related to tax positions taken during a prior year, including interest	75				185				397
Reductions related to tax positions taken in a prior year, including interest	—				(10		)		(20		)
Balance at end of year	$	1,382			$	1,307			$	1,132

Summary of Income Tax Examinations

SJW Group files U.S. federal income tax returns and income tax returns in various states. SJW Group is no longer subject to tax examination for fiscal years prior to 2015 for federal purposes and 2014 for state purposes. The open tax years for the jurisdictions in which SJW Group files are as follows:

Jurisdiction	Years Open
Federal	2015 - 2017
California	2014 - 2017
Arizona	2014 - 2016
Tennessee	2015 - 2017
Texas	2014 - 2017

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