INCOME TAXES

12 Months Ended

Dec. 31, 2015

Income Taxes:

Income Tax Disclosure

NOTE 3 – INCOME TAXES

The Company has losses carried forward for income tax purposes through December 31, 2015. There are no current or deferred tax expenses for the years ended December 31, 2015 and 2014 due to the Company's loss position. The Company has fully reserved for any benefits of these losses. The deferred tax consequences of temporary differences in reporting items for financial statement and income tax purposes are recognized, as appropriate.

Realization of the future tax benefits related to the deferred tax assets is dependent on many factors, including the Company's ability to generate taxable income within the net operating loss carry-forward period. Management has considered these factors in reaching its conclusion as to the valuation allowance for financial reporting purposes.

The provision for income taxes differs from the amount computed by applying the statutory federal income tax rate to income before provision for income taxes. The sources and tax effects of the differences for the periods presented are as follows:

Income tax provision at the federal statutory rate	35.00%
Income tax provision at the state statutory rate	4.63%
Effect on operating loss carry forward	(39.63%)
	-

Changes in the net deferred tax assets consist of the following:

	2015		2014
Net operating loss carry forward	$	43,745	$	28,645
Valuation allowance		(43,745)		(28,645)
Net deferred tax asset	$	-	$	-

A reconciliation of income taxes computed at the statutory rate is as follows:

	2015		2014
Tax at statutory rate (39.63%)	$	17,336	$	11,352
Increase in valuation allowance		(17,336)		(11,352)
Net deferred tax asset	$	-	$	-

The net federal operating loss carry forward will expire in 2033. This carry forward may be limited upon the consummation of a business combination under IRC Section 381.