Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Assets

Significant components of the Company’s deferred tax assets and liabilities are as follows at December 31:

	2018			2017
Deferred tax assets:
Net operating loss carryforwards	$	9,504,000		$	8,665,000
Depreciation and amortization	494,000			322,000
Non-cash compensation	270,000			627,000
Other	28,000			23,000
Valuation Allowance	(8,902,000		)	(8,243,000		)
Deferred tax asset	$	1,394,000		$	1,394,000

Schedule of Components of Income Tax Expense

The tax provision for federal and state income tax is as follows for the year ended December 31:

	2018		2017
Current provision:
Federal	$	—	$	—
State	77,780		47,316
	77,780		47,316
Deferred provision:
Federal expense	—		227,000
Expense for income taxes	$	77,780	$	274,316

Schedule of Effective Income Tax Rate Reconciliation

The reconciliation of federal income tax computed at the U.S. federal statutory tax rates to total income tax expense (benefit) is as follows for the year ended December 31:

	2018			2017
Income tax expense (benefit) at 21% for 2018 and 34% for 2017	$	(793,000	)	$	(1,023,000	)
Change in valuation allowance	(659,000		)	4,427,000
Permanent and other differences	1,452,000			(2,557,000		)
Deferred tax impact of enacted tax rate and law changes	—			(620,000		)
Alternative minimum tax and state taxes	77,780			47,316
Income tax expense (benefit)	$	77,780		$	274,316