Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The components of income tax expense were:

	2013			2012	2011
Current:
Federal	$	(525	)	—	(4,894	)
State	3,093			3,305	3,002
Deferred:
Federal	11,743			12,114	16,560
State	(176		)	123	(102	)
	$	14,135		15,542	14,566

Schedule of Effective Income Tax Rate Reconciliation

The following table reconciles income tax expense to the amount computed by applying the federal statutory rate to income before income taxes of $36,519, $37,860 and $35,444 in 2013, 2012 and 2011:

	2013			2012		2011
“Expected” federal income tax	$	12,782		13,251		12,405
Increase (decrease) in taxes attributable to:
State taxes, net of federal income tax benefit	1,836			2,108		1,934
Dividend received deduction	(60		)	(59	)	(58	)
Uncertain tax positions	(650		)	82		17
Other items, net	227			160		268
	$	14,135		15,542		14,566

Schedule of Deferred Tax Assets and Liabilities

The components of the net deferred tax liability as of December 31 was as follows:

	2013		2012
Deferred tax assets:
Advances and contributions	$	15,598	15,214
Unamortized investment tax credit	741		773
Pensions and postretirement benefits	4,405		4,565
California franchise tax	1,107		1,193
Net operating loss	5,814		6,439
Other	1,596		1,505
Total deferred tax assets	$	29,261	29,689
Deferred tax liabilities:
Utility plant	$	125,706	110,983
Pension and postretirement benefits	25,649		46,315
Investment in stock	3,228		2,487
Deferred gain and other-property related	13,107		14,440
Debt reacquisition costs	496		545
Other	1,811		2,498
Total deferred tax liabilities	$	169,997	177,268
Net deferred tax liabilities	$	140,736	147,579

Schedule of Unrecognized Tax Benefits Roll Forward

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:

Balance at December 31, 2012	$	2,316
Increase related to tax positions taken during a prior year, including interest	139
Reductions related to tax positions taken in a prior year, including interest	(1,920		)
Balance at December 31, 2013	$	535

Summary of Income Tax Examinations

SJW Corp. files U.S. federal income tax returns and income tax returns in various states. The open tax years for the jurisdictions in which SJW Corp. files are as follows:

Jurisdiction	Years Open
Federal	2012
California	2009 - 2012
Arizona	2009 - 2012
Connecticut	2010 - 2012
Florida	2010 - 2012
Tennessee	2010 - 2012
Texas	2009 - 2012