(5) Income Taxes

The provisions for income taxes consisted of the following (in thousands):


	Fiscal Year
	2013		2012		2011
Current:
Federal	$	53,089	$	64,148	$	53,123
State		4,643		2,305		3,184
Canadian		683		1,013		1,023

Total current	$	58,415	$	67,466	$	57,330

Deferred:
Federal	$	5,758	$	3,462	$	8,403
State		284		135		442

Total deferred	$	6,042	$	3,597	$	8,845

Income taxes	$	64,457	$	71,063	$	66,175

Temporary differences and carryforwards which gave rise to deferred tax assets and liabilities consisted of the following (in thousands):


	Dec. 28, 2013		Dec. 29, 2012
Deferred tax assets:
Receivable valuations	$	3,354	$	5,386
Share-based payments		3,458		4,182
Self-insured claims		5,180		5,541
Other		3,863		5,076

Total deferred tax assets	$	15,855	$	20,185

Deferred tax liabilities:
Operating property	$	41,933	$	39,469
Goodwill		5,553		7,190
Other		1,960		2,417

Total deferred tax liabilities	$	49,446	$	49,076

Net deferred tax liability	$	33,591	$	28,891

Income from discontinued operations included a deferred tax benefit of $1,342,000 in 2013.

The following table summarizes the differences between income taxes calculated at the federal income tax rate of 35% on income from continuing operations before income taxes and the provisions for income taxes (in thousands):


	Fiscal Year
	2013			2012			2011
Income taxes at federal income tax rate	$	60,683		$	69,170		$	62,201
State income taxes, net of federal income tax benefit		3,260			1,486			2,257
Meals and entertainment exclusion		919			919			972
Share-based payments		184			(122	)		708
Other, net		(589	)		(390	)		37

Income taxes	$	64,457		$	71,063		$	66,175

The Company files a consolidated U.S. federal income tax return. The Company or its subsidiaries file state tax returns in the majority of the U.S. state tax jurisdictions. With few exceptions, the Company and its subsidiaries are no longer subject to U.S. federal or state income tax examinations by tax authorities for 2009 and prior years. The Company’s wholly owned Canadian subsidiary, Landstar Canada, Inc., is subject to Canadian income and other taxes.

As of December 28, 2013 and December 29, 2012, the Company had $1,583,000 and $1,643,000, respectively, of net unrecognized tax benefits representing the provision for the uncertainty of certain tax positions plus a component of interest and penalties. Estimated interest and penalties on the provision for the uncertainty of certain tax positions is included in income tax expense. At December 28, 2013 and December 29, 2012 there was $628,000 and $626,000, respectively, accrued for estimated interest and penalties related to the uncertainty of certain tax positions. The Company does not currently anticipate any significant increase or decrease to the unrecognized tax benefit during 2014.

The following table summarizes the rollforward of the total amounts of gross unrecognized tax benefits for fiscal years 2013 and 2012 (in thousands):


	Fiscal Year
	2013			2012
Gross unrecognized tax benefits — beginning of the year	$	2,329		$	7,364
Gross increases related to current year tax positions		303			373
Gross increases related to prior year tax positions		111			929
Gross decreases related to prior year tax positions		(104	)		(5,212	)
Settlements		(72	)		(246	)
Lapse of statute of limitations		(306	)		(879	)

Gross unrecognized tax benefits — end of the year	$	2,261		$	2,329

Landstar paid income taxes of $64,255,000 in 2013, $71,033,000 in 2012 and $59,442,000 in 2011.