Table:
|  |  | Year Ended December 31, |  |
| --- | --- | --- | --- |
|  | 2019 | 2018 | 2017 |
| Balance at January 1 | $1,402 | $1,271 | $276 |
| Increases for tax positions related to the current year | — | 131 | 995 |
| Decreases for tax positions related to the current year | (1,402) | — | — |
| Balance at December 31 | $— | $1,402 | $1,271 |
Paragraphs:
A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):
The provision for uncertain tax positions relates to business in territories outside of the US.
The Company’s policy is to classify interest and penalties on uncertain tax positions as a component of tax expense. The Company does not expect the change in uncertain tax positions to have a material impact on its financial position, results of operations, or liquidity.
The Company is subject to US federal income tax as well as to income tax in multiple state and foreign jurisdictions, including the UK. Federal income tax returns of the Company are subject to IRS examination for the 2016 through 2019 tax years. State income tax returns are subject to examination for the 2015 through 2019 tax years.
Currently, an audit is occurring in the United Kingdom for the year ended December 31, 2017. There are no ongoing audits in any other significant foreign tax jurisdictions.
Question:
What is the change in balance between 2017 and 2018 at January 1?