Income Taxes (Tables)

12 Months Ended

Jan. 01, 2019

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The component of the provision for income taxes are as follows (in thousands):

	52 Weeks Ended		52 Weeks Ended			53 Weeks Ended
	January 1, 2019		January 2, 2018			January 3, 2017
Current:
Federal	$	3,762	$	5,884		$	4,204
State	1,800		886			270
	5,562		6,770			4,474
Deferred:
Federal	698		(24,636		)	7,145
State	399		2,042			3,710
	1,097		(22,594		)	10,855
Income tax provision (benefit)	$	6,659	$	(15,824	)	$	15,329

Schedule of Effective Income Tax Rate Reconciliation

The difference between the effective rates and the statutory federal income tax rate is composed of the following items (dollars in thousands):

	52 Weeks Ended					52 Weeks Ended					53 Weeks Ended
	January 1, 2019					January 2, 2018					January 3, 2017
Federal income taxes	$	5,380		21.0	%	$	11,916		35.0	%	$	12,685		35.0	%
State and local income taxes, net of federal tax benefit	1,639			6.4	%	1,688			5.0	%	1,882			5.2	%
Targeted job credits	(727		)	(2.8	)%	(420		)	(1.2	)%	(448		)	(1.2	)%
Investment in subsidiary	—			—	%	—			—	%	570			1.6	%
Tax reform	(291		)	(1.1	)%	(29,111		)	(85.5	)%	—			—	%
Transaction costs	—			—	%	—			—	%	227			0.6	%
Executive compensation disallowed	362			1.4	%	81			0.2	%	104			0.3	%
Permanent tax differences and other	296			1.1	%	22			—	%	309			0.8	%
Income tax provision (benefit)	$	6,659		26.0	%	$	(15,824	)	(46.5	)%	$	15,329		42.3	%

Schedule of Deferred Tax Assets and Liabilities

Significant components of the Company's deferred tax assets and liabilities are as follows (in thousands):

	January 1, 2019			January 2, 2018
Deferred tax assets:
Deferred rent	$	1,173		$	741
Accrued insurance	3,685			3,332
Reserve for restructuring and closed restaurants	652			763
Net operating loss carryforwards and tax credits	122			485
Deferred income	1,196			1,069
Stock-based compensation	1,049			767
Accrued compensation	532			472
Other, net	494			355
Deferred tax assets	8,903			7,984
Less valuation allowance	—			—
Net deferred tax assets	8,903			7,984
Deferred tax liabilities:
Property, equipment and intangibles	(69,357		)	(67,696		)
Investment in subsidiary	(7,448		)	(7,420		)
Prepaid expenses	(1,569		)	(1,442		)
Deferred tax liabilities	(78,374		)	(76,558		)
Net deferred tax liabilities	$	(69,471	)	$	(68,574	)