Income Taxes (Tables)

12 Months Ended

Dec. 28, 2017

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Assets and Liabilities

The components of the net deferred tax liability are as follows:

	December 28, 2017		December 29, 2016
	(in thousands)
Accrued employee benefits	$	13,736	$	17,682
Depreciation and amortization		(55,466)		(67,897)
Other		3,497		3,782
Net deferred tax liability	$	(38,233)	$	(46,433)

Schedule of Components of Income Tax Expense (Benefit)

Income tax expense consists of the following:

	Year Ended				31 Weeks Ended		Year Ended
	December 28, 2017		December 29, 2016		December 31, 2015		May 28, 2015
	(in thousands)
Current:
Federal	$	8,707	$	15,434	$	12,688	$	8,065
State		1,558		4,667		3,240		2,120
Deferred:
Federal		(7,155)		3,402		(829)		4,328
State		515		(509)		(314)		1,165
	$	3,625	$	22,994	$	14,785	$	15,678

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the statutory federal tax rate to the effective tax rate on earnings attributable to The Marcus Corporation follows:

	Year Ended						31 Weeks Ended			Year Ended
	December 28, 2017			December 29, 2016			December 31, 2015			May 28,  2015
Statutory federal tax rate		35.0	%		35.0	%		35.0	%		35.0	%
Tax benefit from Tax Cuts and Jobs Act of 2017		(30.9)	%		–			–			–
State income taxes, net of federal income tax benefit		4.8			4.8			5.1			5.3
Tax credits, net of federal income tax benefit		(0.8)			(0.9)			(1.0)			(1.1)
Other		(2.8)			(1.1)			(0.5)			0.3
		5.3	%		37.8	%		38.6	%		39.5	%

Schedule of Unrecognized Tax Benefits Roll Forward

A reconciliation of the beginning and ending gross amounts of unrecognized tax benefit are as follows:

	Year Ended				31 Weeks Ended		Year Ended
	December 28, 2017		December 29, 2016		December 31, 2015		May 28, 2015
	(in thousands)
Balance at beginning of year	$	414	$	414	$	431	$	102
Increases due to:
Tax positions taken in prior years		-		-		-		543
Tax positions taken in current year		-		-		-		-
Decreases due to:
Tax positions taken in prior years		-		-		-		-
Settlements with taxing authorities		-		-		(17)		(214)
Lapse of applicable statute of limitations		(312)		-		-		-
Balance at end of year	$	102	$	414	$	414	$	431