Income Taxes (Tables)

12 Months Ended

Dec. 29, 2018

Income Tax Disclosure [Abstract]

Loss from Operations Before Provision for (Benefit from) Income Taxes

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

	FY 2018			FY 2017
	Year Ended			Year Ended
	December 29, 2018			December 30, 2017
United States	$	(12,671	)	$	(12,800	)
Foreign		(105	)		(195	)
Total	$	(12,776	)	$	(12,995	)

Provision for (Benefit from) Income Taxes

The provision for (benefit from) income taxes includes:

	FY 2018		FY 2017
	Year Ended		Year Ended
	December 29, 2018		December 30, 2017
Current:
Federal	$	—	$	(90	)
State		26		16
Foreign		9		—
		35		(74	)
Deferred:
Federal		1		(55	)
State		1		1
		2		(54	)
Provision for (benefit from) income taxes	$	37	$	(128	)

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 2018			FY 2017
	Year Ended			Year Ended
	December 29, 2018			December 30, 2017
Income tax provision at statutory rate		21.0	%		34.0	%
State income taxes, net of federal benefit		2.7	%		2.4	%
Permanent differences		(0.4	)%		(0.0	)%
Research and development credits		0.1	%		0.6	%
Change in valuation allowance		(24.8	)%		(32.5	)%
Foreign rate differential		(0.2	)%		(0.5	)%
Other		1.3	%		(3.0	)%
Effective tax rate		(0.3	)%		1.0	%

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 2018			FY 2017
	Year Ended			Year Ended
	December 29, 2018			December 30, 2017
Net operating losses	$	8,195		$	5,757
Research and development credits		3,048			2,839
Accruals and reserves		2,357			2,031
Deferred revenue		304			341
Property and equipment		314			314
Intangible assets		452			495
Stock compensation		797			528
Other tax credits		1			1
Net deferred tax asset		15,468			12,306
Valuation allowance		(15,485	)		(12,320	)
Net deferred tax liabilities	$	(17	)	$	(14	)

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 2018		FY 2017
	Year Ended		Year Ended
	December 29, 2018		December 30, 2017
Balance at the beginning of the year	$	1,105	$	1,029
Additions based upon tax positions related to the current year		35		73
Additions based upon tax positions related to the prior year		15		3
Balance at the end of the year	$	1,155	$	1,105