Deferred Tax Assets and Income Tax Provision (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Schedule of Components of Deferred Tax Assets

Components of deferred tax assets are as follows as of December 31,:

	2018			2017
Net deferred tax assets – Non-current:
Expected income tax benefit from NOL carry-forwards	$	45,000		$	161,000
Less valuation allowance		(45,000	)		(161,000	)
Deferred tax assets, net of valuation allowance	$	-		$	-

Schedule of Reconciliation of Income Tax

A reconciliation of the federal statutory income tax rate and the effective income tax rate as a percentage of income before income taxes is as follows for the years ended December 31,:

	2018			2017
Federal statutory income tax rate		21.0	%		21.0	%
Change in valuation allowance on net operating loss carry-forwards		(21.0	)		(21.0	)
Effective income tax rate		0.0	%		0.0	%