Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Assets

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

	2019			2018
Deferred tax assets:
Net operating loss carryforwards	$	10,753,000		$	9,504,000
Depreciation and amortization	668,000			494,000
Non-cash compensation	(69,000		)	270,000
Other	46,000			28,000
Valuation Allowance	(10,004,000		)	(8,902,000		)
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 years ended December 31:

	2019		2018
Current provision:
Federal	$	—	$	—
State	101,888		77,780
	101,888		77,780
Deferred provision:
Federal expense	—		—
Expense for income taxes	$	101,888	$	77,780

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 is as follows for the years ended December 31:

	2019			2018
Income tax (benefit) at 21%	$	(1,074,000	)	$	(793,000	)
Change in valuation allowance	1,102,000			(659,000		)
Permanent and other differences	(28,000		)	1,452,000
Deferred tax impact of enacted tax rate and law changes	—			—
Alternative minimum tax and state taxes	101,888			77,780
Income tax expense	$	101,888		$	77,780