What was the total federal deferred income tax expense for Del Taco in 2023?

According to Del Taco's 2025 Franchise Disclosure Document, the federal deferred income tax expense for 2023 was a negative amount, specifically ($10,642). This figure is part of the broader presentation of income tax expenses from continuing operations. It is important to note that deferred income taxes can arise from temporary differences between when items are recognized for financial accounting purposes versus tax purposes. A negative value indicates a deferred tax benefit, meaning Del Taco recognized a future tax benefit related to these temporary differences.

For a prospective franchisee, understanding these tax implications is crucial. Deferred tax benefits can positively impact the company's overall financial health, potentially freeing up capital for investments or reducing liabilities. However, it's also important to understand the nature of these deferred taxes and the assumptions underlying their recognition. Franchisees should consider consulting with a financial advisor to fully grasp the implications of these figures for their investment.

The FDD also presents state deferred income tax expenses, which were ($1,347) in 2023. When combined, the total deferred income tax expense (federal and state) was ($11,989) for Del Taco. This comprehensive view of both federal and state deferred tax items provides a more complete picture of the company's tax position and its potential impact on future financial performance.

In summary, the deferred tax figures provide insight into Del Taco's financial strategies and tax planning. While a deferred tax benefit can be seen as a positive sign, franchisees should conduct thorough due diligence to understand the underlying factors and potential risks associated with these figures.