Table:
|  |  | Year Ended December 31 |  |
| --- | --- | --- | --- |
|  | 2019 | 2018 | 2017 |
| Beginning balance of unrecognized tax benefits | $469 | $326 | $250 |
| Additions for current year tax positions | 106 | 142 | 65 |
| Reductions for prior year tax positions | — | (14) | — |
| Ending balance (excluding interest and penalties) | 575 | 454 | 315 |
| Interest and penalties | 22 | 15 | 11 |
| Total | $597 | $469 | $326 |
Paragraphs:
The following changes occurred in the amount of unrecognized tax benefits (in thousands):
For the year ended December 31, 2019, 2018 and 2017, the Company has recorded income tax expense of $128,000, $143,000 and $76,000, respectively, related to uncertain tax positions. The Company’s policy is to recognize potential interest and penalties related to unrecognized tax benefits associated with uncertain tax positions, if any, in the income tax provision. At December 31, 2019, 2018 and 2017, the Company had accrued $22,000, $15,000 and $11,000 in interest and penalties related to uncertain tax positions.
The Company is subject to taxation in the United States and various states along with other foreign countries. The Company has not been notified that it is under audit by the IRS or any state or foreign taxing authorities, however, due to the presence of NOL carryforwards, all of the income tax years remain open for examination in each of these jurisdictions. The Company does not believe that it is reasonably possible that the total amount of unrecognized tax benefits will significantly increase or decrease in the next 12 months.
Deferred income taxes have not been provided for undistributed earnings of the Company’s consolidated foreign subsidiaries because of the Company’s intent to reinvest such earnings indefinitely in active foreign operations. At December 31, 2019, the Company had $0.6 million in unremitted earnings that were permanently reinvested related to its consolidated foreign subsidiaries.
Question:
In which year was Interest and penalties less than 20 thousand?
Answer: Because locate and analyze Interest and Penalties in row 8, the answers are: 2018, 2017.