Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Schedule of loss before income taxes

Information pertaining to the Company’s income (loss) before income taxes and the applicable provision for income taxes is as follows:

	December 31,
	2018			2017
Income (loss) before income taxes:
Domestic income (loss)	$	(1,105,447	)	$	590,660
Foreign income	432,021			469,347
Total income (loss) before income taxes:	(673,426		)	1,060,007
Provision (benefit) for income taxes:
Current:
Federal	$	(231,564	)	$	2,640
State and local	(47,304		)	(85,972		)
Foreign	244,396			238,729
	(34,472		)	155,397
Deferred:
Federal	$	208,709		$	(530,478	)
State and local	308			(8,215		)
Foreign	58,743			390,902
	267,760			(147,791		)
Total provision for income taxes:	$	233,288		$	7,606

Schedule of deferred tax assets and liabilities

	December 31,
	2018			2017
Deferred Tax Assets:
Allowance for receivables	$	35,218		$	76,266
Deferred revenue	852,015			1,970,216
Share-based compensation	21,940			517,841
Accrued expenses and other liabilities	341,553			404,316
Domestic net operating loss carryforwards	19,405,651			19,572,148
Foreign net operating loss carryforwards	198,017			17,997
Tax credit carryforwards	3,106,022			3,106,022
AMT tax credit carryforwards	233,007			464,571
Capital loss carryforwards	31,466			57,768
Fixed assets	178,502			218,412
Interest expense carryforwards	63,823			—
Intangibles	287,547			625,126
Sub-total	24,754,761			27,030,683
Valuation allowance	(22,424,261		)	(25,602,357		)
Total Deferred Tax Assets	2,330,500			1,428,326
Deferred Tax Liabilities:
Prepaid commissions and other	(100,569		)	—
Tax method changes	(1,227,047		)	—
Deferred state income tax	(279,540		)	(450,797		)
Foreign withholding taxes	(481,892		)	(472,112		)
Total Deferred Tax Liabilities	(2,089,048		)	(922,909		)
Net Deferred Tax Assets	$	241,452		$	505,417

Schedule of effective tax rate reconciliation

	December 31,
	2018			2017
Tax at Federal statutory rate	$	(141,419	)	$	371,003
Increase (reduction) in income taxes resulting from:
State and local taxes	543,278			355,888
Non-deductible expenses	200,464			(50,579		)
Stock compensation	509,951			1,273,956
Net effect of foreign operations	79,607			(14,022		)
Uncertain tax positions	(60,994		)	(41,482		)
Impact of U.S tax reform	—			14,295,386
Change in valuation allowance	(1,241,052		)	(15,072,298		)
Foreign withholding taxes	143,120			468,376
Decrease in unrecognized tax benefits	—			(1,427,906		)
Other	200,333			(150,716		)
	$	233,288		$	7,606

Schedule of unrecognized tax benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits, excluding interest and penalties, is as follows: 

	2018			2017
Balance at January 1,	$	180,202		$	217,461
Increases to tax positions taken in prior years	—			10,104
Expiration of statutes of limitation	(42,275		)	(53,169		)
Translation	(3,681		)	5,806
Balance at December 31,	$	134,246		$	180,202