Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

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

	52 Weeks Ended			52 Weeks Ended		52 Weeks Ended
	December 31, 2019			January 1, 2019		January 2, 2018
Current:
Federal	$	3,311		$	3,762	$	5,884
State	1,643			1,800		886
	4,954			5,562		6,770
Deferred:
Federal	(146		)	698		(24,636		)
State	(437		)	399		2,042
	(583		)	1,097		(22,594		)
Income tax provision (benefit)	$	4,371		$	6,659	$	(15,824	)

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					52 Weeks Ended
	December 31, 2019					January 1, 2019					January 2, 2018
Federal income taxes	$	(23,922	)	21.0	%	$	5,380		21.0	%	$	11,916		35.0	%
State and local income taxes, net of federal tax benefit	1,302			(1.1	)%	1,639			6.4	%	1,688			5.0	%
Goodwill impairment and adjustments to assets held for sale	27,909			(24.5	)%	—			—	%	—			—	%
Targeted job credits	(712		)	0.6	%	(727		)	(2.8	)%	(420		)	(1.2	)%
Tax reform	—			—	%	(291		)	(1.1	)%	(29,111		)	(85.5	)%
Executive compensation disallowed	413			(0.3	)%	362			1.4	%	81			0.2	%
Permanent tax differences and other	(619		)	0.5	%	296			1.1	%	22			—	%
Income tax provision (benefit)	$	4,371		(3.8	)%	$	6,659		26.0	%	$	(15,824	)	(46.5	)%

Schedule of Deferred Tax Assets and Liabilities

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

	December 31, 2019			January 1, 2019
Deferred tax assets:
Deferred rent	$	—		$	1,173
Accrued insurance	3,625			3,685
Restaurant closure liabilities	139			652
Net operating loss carryforwards and tax credits	70			122
Deferred income	1,484			1,196
Stock-based compensation	1,122			1,049
Accrued compensation	589			532
Operating lease liabilities	75,330			—
Other, net	542			494
Deferred tax assets	82,901			8,903
Less: valuation allowance	—			—
Net deferred tax assets	82,901			8,903
Deferred tax liabilities:
Property, equipment and intangible assets	(73,473		)	(69,357		)
Operating lease right-of-use assets	(69,930		)	—
Investment in subsidiary	(7,309		)	(7,448		)
Prepaid expenses	(1,574		)	(1,569		)
Other assets	(125		)	—
Deferred tax liabilities	(152,411		)	(78,374		)
Net deferred tax liabilities	$	(69,510	)	$	(69,471	)