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Income Taxes (Tables) | 12 Months Ended
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Dec. 29, 2018
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items] |
Summary of Positions for which Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Table Text Block] | The following table sets forth the changes in Kopin's balance of unrecognized tax benefits for the year ended:
| Total
Unrecognized tax benefits at December 26, 2016 | $ | 374,000 |
Gross increases—prior year tax positions | 20,000 |
Unrecognized tax benefits at December 30, 2017 | 394,000 |
Gross increases—current year tax positions | — |
Unrecognized tax benefits at December 29, 2018 | $ | 394,000 |
Schedule of Components of Income Tax Expense (Benefit) | The (benefit) provision for income taxes from continuing operations consists of the following for the fiscal years indicated:
| Fiscal Year
| 2018 |  | 2017 |  | 2016
Current |  |  |  |  |
State | $ | 5,000 |  |  | $ | 5,000 |  |  | $ | 33,000 |
Foreign | 25,000 |  |  | (568,000 | ) |  | 1,656,000 |
Total current provision | 30,000 |  |  | (563,000 | ) |  | 1,689,000 |
Deferred |  |  |  |  |
Federal | (7,307,000 | ) |  | 15,461,000 |  |  | (8,718,000 | )
State | (360,000 | ) |  | (493,000 | ) |  | (1,264,000 | )
Foreign | 300,000 |  |  | (187,000 | ) |  | 2,308,000 |
Change in valuation allowance | 7,367,000 |  |  | (17,181,000 | ) |  | 9,115,000 |
Total (benefit) deferred provision | — |  |  | (2,400,000 | ) |  | 1,441,000 |
Total provision (benefit) for income taxes | $ | 30,000 |  |  | $ | (2,963,000 | ) |  | $ | 3,130,000 |
Schedule of Effective Income Tax Rate Reconciliation | The actual income tax (benefit) provision reported from operations are different than those which would have been computed by applying the federal statutory tax rate to loss before income tax (benefit) provision. A reconciliation of income tax (benefit) provision from continuing operations as computed at the U.S. federal statutory income tax rate to the provision for income tax benefit is as follows:
| Fiscal Year
| 2018 |  | 2017 |  | 2016
Tax provision at federal statutory rates | $ | (7,515,000 | ) |  | $ | (9,884,000 | ) |  | $ | (6,965,000 | )
State tax liability | 5,000 |  |  | 5,000 |  |  | 22,000 |
Foreign deferred tax rate differential | (39,000 | ) |  | 15,000 |  |  | (678,000 | )
Foreign withholding | 301,000 |  |  | (771,000 | ) |  | 1,441,000 |
Outside basis in Kowon, net unremitted earnings | (468,000 | ) |  | (2,888,000 | ) |  | 958,000 |
Permanent items | 186,000 |  |  | 774,000 |  |  | 259,000 |
Increase in net state operating loss carryforwards | (406,000 | ) |  | (300,000 | ) |  | (502,000 | )
Utilization of net operating losses for U.K. research and development refund | — |  |  | — |  |  | (142,000 | )
Provision to tax return adjustments and tax rate change (1) | (76,000 | ) |  | 24,833,000 |  |  | (66,000 | )
Tax credits | 239,000 |  |  | 24,000 |  |  | (762,000 | )
Non-deductible 162M compensation limitations | 13,000 |  |  | 199,000 |  |  | — |
Non-deductible equity compensation | 290,000 |  |  | 1,901,000 |  |  | (360,000 | )
Uncertain tax position for transfer pricing | 91,000 |  |  | 203,000 |  |  | 671,000 |
Other, net | 45,000 |  |  | 107,000 |  |  | 139,000 |
Change in valuation allowance | 7,364,000 |  |  | (17,181,000 | ) |  | 9,115,000 |
| $ | 30,000 |  |  | $ | (2,963,000 | ) |  | $ | 3,130,000 |
Schedule of Deferred Tax Assets and Liabilities | Deferred income taxes are provided to recognize the effect of temporary differences between tax and financial reporting. Deferred income tax assets and liabilities consist of the following:
| Fiscal Year
| 2018 |  | 2017
Deferred tax liability: |  |  |
Foreign withholding liability | $ | (538,000 | ) |  | $ | (812,000 | )
Foreign unremitted earnings | — |  |  | (468,000 | )
Intangible assets | — |  |  | (259,000 | )
Deferred tax assets: |  |  |
Federal net operating loss carryforwards | 41,755,000 |  |  | 34,555,000 |
State net operating loss carryforwards | 3,114,000 |  |  | 2,708,000 |
Foreign net operating loss carryforwards | 1,259,000 |  |  | 1,500,000 |
Equity awards | 444,000 |  |  | 55,000 |
Tax credits | 7,231,000 |  |  | 7,470,000 |
Property, plant and equipment | 640,000 |  |  | 544,000 |
Unrealized losses on investments | 1,848,000 |  |  | 1,792,000 |
Other | 1,707,000 |  |  | 3,037,000 |
Net deferred tax assets | 57,460,000 |  |  | 50,122,000 |
Valuation allowance | (58,006,000 | ) |  | (50,642,000 | )
| $ | (546,000 | ) |  | $ | (520,000 | )

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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure of unrecognized tax benefits for which a material change is reasonably possible in the next twelve months, typically including the nature of the uncertainty, the event(s) that could cause a material change, and an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made. An unrecognized tax benefit is the difference between a tax position taken in a tax return and the amounts recognized in the financial statements for which it is more likely than not, based on the technical merits of the position, that the tax position will not be sustained upon examination. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319 + Details
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