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Income Taxes (Tables)
 12 Months Ended
Dec. 31, 2018
Income Tax Disclosure [Abstract]  
Components of Income Tax Benefit (Provision)
The components of the income tax benefit (provision) for the years ended December 31, 2018, 2017 and 2016 are comprised of the following: 
 
Year Ended December 31,
 
2018
 
2017
 
2016
Current:
 
 
 
 
 
Federal
$
22

 
$
(859
)
 
$
(656
)
State
(310
)
 
(344
)
 
(251
)
Deferred:
 
 
 
 
 
Federal
400

 
—

 
—

State
(20
)
 
10

 
(182
)
             Total Income Tax Benefit (Provision)
$
92

 
$
(1,193
)
 
$
(1,089
)
Deferred Tax Assets (Liabilities)
Deferred income taxes represent the tax effect of the temporary differences between the book and tax basis of assets and liabilities. Deferred income tax assets and liabilities include the following as of December 31, 2018 and 2017:
 
Year Ended December 31,
 
2018
 
2017
Impairment of Real Estate
$
1,107

 
$
1,267

Other - Temporary Differences
584

 
233

Valuation Allowance
(840
)
 
(984
)
Total Deferred Income Tax Assets, Net of Allowance
$
851

 
$
516

Straight-line Rent
$
(39
)
 
$
(40
)
Basis Difference - Real Estate Properties
(424
)
 
(488
)
Other - Temporary Differences
(192
)
 
(172
)
Total Deferred Income Tax Liabilities
$
(655
)
 
$
(700
)
Total Net Deferred Income Tax Assets (Liabilities)
$
196

 
$
(184
)
Effective Income Tax Rate Reconciliation
The income tax benefit (provision) pertaining to income before taxes of the TRSs differs from the amounts computed by applying the applicable federal statutory rate as follows for the years ended December 31, 2018, 2017 and 2016:
 
Year Ended December 31,
 
2018
 
2017
 
2016
Tax Benefit (Provision) at Federal Rate
$
436

 
$
(1,416
)
 
$
(1,764
)
Change in Federal Tax Rate
—

 
(609
)
 
—

State Tax Provision, Net of Federal Benefit
(417
)
 
(376
)
 
(462
)
Change in Valuation Allowance
144

 
1,197

 
1,256

Other
(71
)
 
11

 
(119
)
Net Income Tax Benefit (Provision)
$
92

 
$
(1,193
)
 
$
(1,089
)
Federal Income Tax Treatment of Common Dividends
For the years ended December 31, 2018, 2017 and 2016, the dividends paid to the Company's common shareholders per common share for income tax purposes were characterized as follows:
 
2018
 
As a
Percentage
of
Distributions
 
2017
 
As a
Percentage
of
Distributions
 
2016
 
As a
Percentage
of
Distributions
Ordinary Income (A)
$
0.6858

 
78.83
%
 
$
0.6552

 
74.23
%
 
$
0.6935

 
82.53
%
Unrecaptured Section 1250 Gain
0.1497

 
17.21
%
 
0.1627

 
18.43
%
 
0.1130

 
13.45
%
Capital Gain
0.0330

 
3.79
%
 
0.0648

 
7.34
%
 
0.0066

 
0.78
%
Qualified Dividend
0.0015

 
0.17
%
 
—

 
0.00
%
 
—

 
0.00
%
Return of Capital
—

 
0.00
%
 
—

 
0.00
%
 
0.0272

 
3.24
%
 
$
0.8700

 
100.00
%
 
$
0.8827

 
100.00
%
 
$
0.8403

 
100.00
%