Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Income Before (Benefit from) Provision for Income Taxes

Income before (benefit from) provision for income taxes was comprised of the following:

	FY 2016			FY 2015		FY 2014
	Year Ended			Year Ended		Year Ended
	December 31, 2016			January 2, 2016		January 3, 2015
United States	$	(2,656	)	$	291	$	1,332
Foreign		—			—		—
Total	$	(2,656	)	$	291	$	1,332

Provision for (Benefit from) Income Taxes

The provision for (benefit from) income taxes includes:

	FY 2016			FY 2015			FY 2014
	Year Ended			Year Ended			Year Ended
	December 31, 2016			January 2, 2016			January 3, 2015
Current:
Federal	$	-		$	(4	)	$	54
State		4			30			16
		4			26			70
Deferred:
Federal		9,271			(12	)		(7,862	)
State		(218	)		(197	)		(914	)
		9,053			(209	)		(8,776	)
Provision for (benefit from) income taxes	$	9,057		$	(183	)	$	(8,706	)

Effective Tax Rate Differs from the Statutory Federal Income Tax Rate

Our effective tax rate differs from the statutory federal income tax rate as shown in the following schedule:

	FY 2016 Year Ended December 31, 2016			FY 2015 Year Ended January 2, 2016			FY 2014 Year Ended January 3, 2015
Income tax provision at statutory rate		34.0	%		34.0	%		34.0	%
State income taxes, net of federal benefit		9.6	%		(70.8	)%		(68.0	)%
Permanent differences		(1.5	)%		12.0	%		(1.1	)%
Research and development credits		3.0	%		(34.8	)%		(2.6	)%
Change in valuation allowance		(387.4	)%		—			(613.5	)%
Other		1.3	%		(3.3	)%		(2.4	)%
Effective tax rate		(341.0	)%		(62.9	)%		(653.6	)%

Tax Effect of Temporary Differences and Carryforwards that Give Rise to Significant Portions of the Net Deferred Tax Assets

The tax effect of temporary differences and carryforwards that give rise to significant portions of the net deferred tax assets are presented below (in thousands):

	FY 2016 December 31, 2016			FY 2015 January 2, 2016
Net operating losses	$	4,411		$	4,135
Research and development credits		2,113			1,820
Accruals and reserves		2,158			1,823
Deferred revenue		104			120
Property and equipment		396			399
Intangible assets		783			792
Stock compensation		972			613
Other tax credits		90			89
Net deferred tax asset		11,027			9,791
Valuation allowance		(11,095	)		(806	)
Net deferred tax (liabilities) assets	$	(68	)	$	8,985

A Reconciliation of the Beginning and Ending Amount of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):

	FY 2016 Year Ended December 31, 2016		FY 2015 Year Ended January 2, 2016		FY 2014 Year Ended January 3, 2015
Balance at the beginning of the year	$	937	$	861	$	1,027
Additions based upon tax positions related to the current year		75		73		53
Additions based upon tax positions related to the prior year		17		—		51
Reductions based upon tax positions related to the prior year		-		3		(270	)
Balance at the end of the year	$	1,029	$	937	$	861