INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2019

INCOME TAXES (Tables)

Schedule of federal income tax rate and the actual tax rate

	Year Ended December 31,
	2019			2018
Federal statutory tax rate		21	%		21	%
State tax, net of federal benefit		6	%		6	%
Total tax rate		27	%		27	%
Allowance		(27	%)		(27	%)
Effective tax rate		-	%		-	%

Summary of deferred tax assets

	Year Ended December 31,
	2019			2018
Net operating loss carryforwards	$	2,434,000			2,319,000
Accrued compensation		-
Deferred tax asset		2,434,000			2,319,000
Valuation allowance		(2,434,000	)		(1,846,000	)
Net deferred tax asset	$	-		$	-