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Income Taxes (Tables)
12 Months Ended
Dec. 31, 2018
Summary of Significant Accounting Principles  
Schedule of deferred tax assets and liabilities

 

 

 

 

 

 

 

 

    

2018

    

2017

Deferred tax assets:

 

 

  

 

 

  

Net operating loss carryforward

 

$

493,000

 

$

283,000

Allowance for doubtful accounts

 

 

14,000

 

 

152,000

Revenue recognition

 

 

66,000

 

 

 —

Less valuation allowance

 

 

(573,000)

 

 

(435,000)

Net deferred tax asset

 

$

 —

 

$

 —

 

Schedule of reconciliation effective tax rate

 

 

 

 

 

 

 

 

    

2018

    

2017

Tax (benefit) at statutory rate

 

$

(141,000)

 

$

(48,000)

State and local taxes

 

 

(69,000)

 

 

(24,000)

Permanent differences

 

 

 —

 

 

 —

Change in valuation allowance

 

 

210,000

 

 

72,000

Tax due

 

$

0

 

$

0