Income Taxes (Tables)

12 Months Ended

Dec. 28, 2021

Income Taxes

Schedule of components of our income tax provision

	Fiscal Year Ended
	December 28, 2021		December 29, 2020		December 31, 2019
Current:
Federal	$	16,700	$	(648)	$	15,643
State		13,539		4,505		10,050
Foreign		443		403		369
Total current		30,682		4,260		26,062
Deferred:
Federal		7,391		(16,859)		4,396
State		1,505		(3,073)		1,939
Total deferred		8,896		(19,932)		6,335
Income tax expense (benefit)	$	39,578	$	(15,672)	$	32,397

Schedule of reconciliation of the statutory federal income tax rate to our effective tax rate

	Fiscal Year Ended
	December 28, 2021		December 29, 2020		December 31, 2019
Tax at statutory federal rate	21.0	%	21.0	%	21.0	%
State and local tax, net of federal benefit	3.8		3.6		3.8
FICA tip tax credit	(9.3)		(92.5)		(9.4)
Work opportunity tax credit	(1.2)		(12.4)		(1.5)
Stock compensation	(1.5)		(2.3)		(0.1)
Net income attributable to noncontrolling interests	(0.5)		(3.0)		(0.6)
Officers compensation	1.1		2.6		1.2
Other	0.1		1.6		0.7
Total	13.5	%	(81.4)	%	15.1	%

Schedule of components of deferred tax assets (liabilities)

	December 28, 2021		December 29, 2020
Deferred tax assets:
Deferred revenue—gift cards	$	24,056	$	26,692
Insurance reserves		6,407		5,998
Deferred payroll taxes		5,995		5,995
Other reserves		1,077		705
Share-based compensation		6,040		5,621
Operating lease liabilities		160,638		146,803
Deferred compensation		16,233		12,778
Tax credit carryforwards		3,618		10,360
Other assets		2,801		2,119
Total deferred tax asset		226,865		217,071
Deferred tax liabilities:
Property and equipment		(75,022)		(71,263)
Goodwill and intangibles		(7,742)		(6,896)
Operating lease right-of-use asset		(144,153)		(131,718)
Other liabilities		(11,682)		(9,996)
Total deferred tax liability		(238,599)		(219,873)
Net deferred tax liability	$	(11,734)	$	(2,802)

Schedule of reconciliation of the beginning and ending liability for unrecognized tax benefits

Balance at December 31, 2019	$	1,546
Additions to tax positions related to prior years		148
Additions to tax positions related to current year		389
Reductions due to statute expiration		(421)
Reductions due to exam settlements		—
Balance at December 29, 2020		1,662
Additions to tax positions related to prior years		49
Additions to tax positions related to current year		413
Reductions due to statute expiration		(160)
Reductions due to exam settlement		(436)
Balance at December 28, 2021	$	1,528