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Income Taxes (Tables)

12 Months Ended

Dec. 28, 2019

Income Tax Disclosure [Abstract]

Loss from Operations Before Provision for Income Taxes

Loss from operations before provision for income taxes was comprised of the following:

		FY 2019				FY 2018
		Year Ended				Year Ended
		December 28, 2019				December 29, 2018
United States		$	(8,711	)		$	(12,671	)
Foreign			(54	)			(105	)
Total		$	(8,765	)		$	(12,776	)

Provision for Income Taxes

The provision for income taxes includes:

		FY 2019				FY 2018
		Year Ended				Year Ended
		December 28, 2019				December 29, 2018
Current:
Federal		$	—			$	—
State			19				26
Foreign			27				9
			46				35
Deferred:
Federal			1				1
State			1				1
			2				2
Provision for income taxes		$	48			$	37

Effective Tax Rate Differs from the Statutory Federal Income Tax Rate

Our effective tax rate differs from the statutory federal income tax rate as shown in the following schedule:

		FY 2019				FY 2018
		Year Ended				Year Ended
		December 28, 2019				December 29, 2018
Income tax provision at statutory rate			21.0	%			21.0	%
State income taxes, net of federal benefit			2.8	%			2.7	%
Permanent differences			(3.4	)%			(0.4	)%
Research and development credits			0.4	%			0.1	%
Change in valuation allowance			(21.3	)%			(24.8	)%
Foreign rate differential			(0.3	)%			(0.2	)%
Other			0.3	%			1.3	%
Effective tax rate			(0.5	)%			(0.3	)%

Tax Effect of Temporary Differences and Carryforwards that Give Rise to Significant Portions of the Net Deferred Tax Assets

The tax effect of temporary differences and carryforwards that give rise to significant portions of the net deferred tax assets are presented below (in thousands):

		FY 2019				FY 2018
		Year Ended				Year Ended
		December 28, 2019				December 29, 2018
Net operating losses		$	10,426			$	8,195
Research and development credits			3,175				3,048
Accruals and reserves			2,334				2,357
Deferred revenue			54				304
Property and equipment			316				314
Intangible assets			370				452
Stock compensation			657				797
Other tax credits			-				1
Net deferred tax asset			17,332				15,468
Valuation allowance			(17,351	)			(15,485	)
Net deferred tax liabilities		$	(19	)		$	(17	)

A Reconciliation of the Beginning and Ending Amount of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):

		FY 2019				FY 2018
		Year Ended				Year Ended
		December 28, 2019				December 29, 2018
Balance at the beginning of the year		$	1,155			$	1,105
Additions based upon tax positions related to the current year			37				35
Additions based upon tax positions related to the prior year			—				15
Balance at the end of the year		$	1,192			$	1,155

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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 income before income tax between domestic and foreign jurisdictions.

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