Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Taxes [Abstract]

Income Tax Provision

	Year Ended
	December 31,
	2019		2018
Current:
Federal	$	—	$	—
State		—		2,168
Total current income taxes		—		2,168
Deferred:
Federal		—		—
State		—		—
Total deferred income taxes		—		—
Total income tax provision	$	—	$	2,168

Deferred Income Taxes

	Year Ended
	December 31,
	2019		2018
Deferred tax assets:
Net operating loss carryforwards	$	3,541,500	$	3,144,600
Federal and state tax credit carryforwards		476,100		525,000
Accruals and reserves		150,800		104,400
Stock based compensation		106,400		68,300
Patents and intangibles		5,000		12,000
Other long-term		5,400		45,300
Total long-term deferred tax assets		4,285,200		3,899,600
Deferred tax valuation allowance		(3,877,700)		(3,374,800)
Deferred tax assets, net of allowance		407,500		524,800
Property, plant and equipment		(379,900)		(478,200)
Prepaid expenses		(24,500)		(43,500)
Total deferred tax liabilities		(404,400)		(521,700)
Net deferred tax assets	$	3,100	$	3,100

Federal Income Taxes

	Year Ended
	December 31,
	2019		2018
Tax benefit computed at statutory rate	$	(481,139)	$	(216,791)
Increases (reductions) due to:
Change in valuation allowance		502,900		202,700
State income taxes, net of federal benefit		(19,580)		1,713
Permanent differences		12,348		9,669
Tax credits (federal and state)		—		(7,326)
Differences on prior returns (federal and state)		(14,529)		12,203
Income tax provision	$	—	$	2,168