Income Taxes

12 Months Ended

Dec. 31, 2014

Income Tax Disclosure [Abstract]

Income Taxes

NOTE 5 – INCOME TAXES

For the year ended December 31, 2014, the Company has incurred a net loss of $27,265 and, therefore, has no tax liability. The net deferred tax asset generated by the loss carry-forward has been fully reserved. The cumulative net operating loss carry-forward is approximately $27,000 at December 31, 2014, and will expire beginning in the year 2032.

The provision for Federal income tax consists of the following for the years ended December 31, 2014 and 2013:

		2014		2013
Federal income tax benefit attributable to:
Current operations	$	9,270	$	963
Less: valuation allowance		(9,270)		(963)
Net provision for Federal income taxes	$	-	$	-

The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows as of December 31, 2014 and 2013:

		2014		2013
Deferred tax asset attributable to:
Net operating loss carryover	$	10,233	$	963
Valuation allowance		(10,233)		(963)
Net deferred tax asset	$	-	$	-

Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards of approximately $22,000 for Federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carry forwards may be limited as to use in future years.

ASC Topic 740 provides guidance on the accounting for uncertainty in income taxes recognized in a company's financial statements. Topic 740 requires a company to determine whether it is more likely than not that a tax position will be sustained upon examination based upon the technical merits of the position. If the more-likely-than-not threshold is met, a company must measure the tax position to determine the amount to recognize in the financial statements.

The Company includes interest and penalties arising from the underpayment of income taxes in the statements of operations in the provision for income taxes. As of December 31, 2014, the Company had no accrued interest or penalties related to uncertain tax positions.