Federal and State Income Taxes (Tables)

12 Months Ended

Dec. 29, 2018

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The components of our income tax expense for the years ended December 29, 2018 and December 30, 2017 were as follows (amounts in thousands):

	2018			2017
Current:
Federal	$	—		$	(139	)
State		129			(15	)
Foreign		(19	)		33
Total current		110			(121	)
Deferred:
Federal		(113	)		10,070
State		113			138
Total deferred		—			10,208
Total income tax expense	$	110		$	10,087

Schedule of Effective Income Tax Rate Reconciliation

The following is a reconciliation of expected income tax benefit to actual income tax expense for the years ended December 29, 2018 and December 30, 2017 (amounts in thousands):

	2018			2017
Federal income tax (benefit) at statutory rate of 21%	$	(1,167	)	$	(2,160	)
State income tax, net of federal income tax effect		20			(90	)
Change of effective federal and state tax rate		—			3,927
Nondeductible expenses		213			14
Research and development credit		—			(68	)
Stock Compensation		—			344
Foreign Tax credit		19			—
Prior year adjustments and true-ups		169			(141	)
Change in valuation allowance		856			8,261
Total tax expense	$	110		$	10,087

Schedule of Deferred Tax Assets and (Liabilities)

The components of the deferred tax asset (liability) consisted of the following at December 29, 2018 and December 30, 2017 (amounts in thousands):

	2018			2017
Noncurrent Deferred tax assets
Federal and state net operating loss carryforward	$	6,531		$	5,643
Tax credit carryforwards		1,971			2,085
Allowance for uncollectible accounts		46			159
Accruals not yet deductible for tax purposes		357			368
Goodwill		632			475
Depreciation		295			297
Total noncurrent deferred tax assets		9,832			9,027
Less: Valuation allowance		(9,710	)		(8,854	)
Total noncurrent deferred tax assets, net	$	122		$	173
Noncurrent deferred tax liabilities:
Other		(122	)		(173	)
Total noncurrent deferred tax liabilities		(122	)		(173	)
Net deferred tax assets/deferred tax Liabilities	$	—		$	—