Income Taxes (Tables)

12 Months Ended

Dec. 27, 2018

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Assets and Liabilities

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

	December 27, 2018			December 28, 2017
	(in thousands)
Accrued employee benefits	$	13,381		$	13,736
Depreciation and amortization		(59,296	)		(55,466	)
Other		3,938			3,497
Net deferred tax liability	$	(41,977	)	$	(38,233	)

Schedule of Components of Income Tax Expense (Benefit)

Income tax expense consists of the following:

	Year Ended
	December 27, 2018		December 28, 2017			December 29, 2016
	(in thousands)
Current:
Federal	$	7,022	$	8,707		$	15,434
State		3,181		1,558			4,667
Deferred:
Federal		2,815		(7,155	)		3,402
State		109		515			(509	)
	$	13,127	$	3,625		$	22,994

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
	December 27, 2018			December 28, 2017			December 29, 2016
Statutory federal tax rate		21.0	%		35.0	%		35.0	%
Tax benefit from Tax Cuts and Jobs Act of 2017		(2.9	)		(30.9	)		–
State income taxes, net of federal income tax benefit		6.1			4.8			4.8
Tax credits, net of federal income tax benefit		(1.1	)		(0.8	)		(0.9	)
Other		(3.4	)		(2.8	)		(1.1	)
		19.7	%		5.3	%		37.8	%

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
	December 27, 2018			December 28, 2017			December 29, 2016
	(in thousands)
Balance at beginning of year	$	102		$	414		$	414
Increases due to:
Tax positions taken in prior years		–			–			–
Tax positions taken in current year		–			–			–
Decreases due to:
Tax positions taken in prior years		–			–			–
Settlements with taxing authorities		(102	)		–			–
Lapse of applicable statute of limitations		–			(312	)		–
Balance at end of year	$	–		$	102		$	414