Income Taxes (Tables)

12 Months Ended

Sep. 30, 2020

Income Taxes

Schedule of components of income taxes

	For the Fiscal Year Ended  September 30,
	2020		2019		2018
Current provision (benefit):
Federal	$	(309,401)	$	—	$	(3,440)
State		481		1,749		5,239
Total current provision		(308,920)		1,749		1,799
Deferred provision
Federal		—		—		61,799
State		38		56		53
Total deferred provision		38		56		61,852
Total current and deferred provision	$	(308,882)	$	1,805	$	63,651

Schedule of reconciliation of the statutory federal rate to the Company's effective income tax rate

	For the Fiscal Year Ended  September 30,
	2020		2019		2018
U.S. Federal statutory tax rate	21.00	%	21.0	%	24.3	%
Rate change due to tax reform	0.0	%	0.0	%	(9.0)	%
State income taxes, net of federal benefit	(2.2)	%	(0.9)	%	1.9	%
Permanent items	(6.3)	%	0.8	%	(0.1)	%
Research and development tax credits	(10.6)	%	(0.8)	%	1.3	%
Valuation allowance	(15.2)	%	(20.2)	%	(20.3)	%
Change in unrecognized tax benefits	2.2	%	0.2	%	0.9	%
123R cancellations and forfeitures	0.0	%	0.0	%	(0.8)	%
Tax Law Changes: CARES Act	0.3	%	0.0	%	0.0	%
Other	0.4	%	0.0	%	0.0	%
Effective income tax rate	(10.4)	%	0.1	%	(1.8)	%

Schedule of deferred tax assets and liabilities

	As of September 30,
	2020		2019		2018
	Non Current		Non Current		Non Current
Deferred tax assets:
Reserves and accruals	$	698,233	$	690,148	$	730,015
Research and development credit		1,589,247		1,331,170		1,318,977
NOL carryforwards -fed/state		2,192,018		2,590,791		2,982,246
Depreciation		(807,522)		(826,724)		(863,796)
Stock options		5,296		348,624		345,608
		3,677,272		4,134,009		4,513,050
Less: Valuation allowance		(3,471,164)		(3,922,620)		(4,296,553)
Total deferred tax assets		206,108		211,389		216,497
Deferred tax liabilities:
Depreciation		(335,797)		(341,040)		(346,091)
Total deferred tax liabilities		(335,797)		(341,040)		(346,091)
Net deferred tax (liability) asset	$	(129,689)	$	(129,651)	$	(129,594)

Schedule of reconciliation of beginning and ending balances of total amounts of gross unrecognized tax benefits

	For the Fiscal Year Ended  September 30,
	2020		2019		2018
Balance at beginning of year	$	546,000	$	540,000	$	570,000
Unrecognized tax benefits related to prior years		39,000		—		52,000
Unrecognized tax benefits related to current year		37,000		6,000		11,000
Decrease in unrecognized tax benefits due to the lapse of applicable statute of limitations		(7,000)		—		(93,000)
Balance at end of year	$	615,000	$	546,000	$	540,000