Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

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,
	2019			2018
Income (loss) before income taxes:
Domestic loss	$	(1,847,586	)	$	(1,105,447	)
Foreign income	587,957			432,021
Total loss before income taxes:	(1,259,629		)	(673,426		)
Provision (benefit) for income taxes:
Current:
Federal	$	(116,504	)	$	(231,564	)
State and local	(40,860		)	(47,304		)
Foreign	237,244			244,396
	79,880			(34,472		)
Deferred:
Federal	$	121,898		$	208,709
State and local	12,700			308
Foreign	277,847			58,743
	412,445			267,760
Total provision for income taxes:	$	492,325		$	233,288

Schedule of deferred tax assets and liabilities

	December 31,
	2019			2018
Deferred Tax Assets:
Allowance for receivables	$	52,439		$	35,218
Deferred revenue	383,920			852,015
Share-based compensation	25,127			21,940
Accrued expenses and other liabilities	232,777			341,553
Domestic net operating loss carryforwards	20,761,781			19,405,651
Foreign net operating loss carryforwards	187,328			198,017
Tax credit carryforwards	3,106,022			3,106,022
AMT tax credit carryforwards	116,504			233,007
Capital loss carryforwards	32,109			31,466
Fixed assets	179,534			178,502
Interest expense carryforwards	94,674			63,823
Lease liability	494,030			—
Intangibles	176,210			287,547
Sub-total	25,842,455			24,754,761
Valuation allowance	(23,613,642		)	(22,424,261		)
Total Deferred Tax Assets	2,228,813			2,330,500
Deferred Tax Liabilities:
Prepaid commissions and other	(134,618		)	(100,569		)
Tax method changes	(913,496		)	(1,227,047		)
Right of use asset	(387,740		)	—
Deferred state income tax	(470,545		)	(279,540		)
Foreign withholding taxes	(496,093		)	(481,892		)
Total Deferred Tax Liabilities	(2,402,492		)	(2,089,048		)
Net Deferred Tax Assets	$	(173,679	)	$	241,452

Schedule of effective tax rate reconciliation

	December 31,
	2019			2018
Tax at Federal statutory rate	$	(264,522	)	$	(141,419	)
Increase (reduction) in income taxes resulting from:
State and local taxes	(675,527		)	543,278
Non-deductible expenses	9,100			5,788
GILTI	208,632			194,676
Stock compensation	6,236			509,951
Net effect of foreign operations	(10,012		)	79,607
Uncertain tax positions	(71,119		)	(60,994		)
Change in valuation allowance	1,188,639			(1,241,052		)
Foreign withholding taxes	165,099			143,120
Other	(64,201		)	200,333
	$	492,325		$	233,288

Schedule of unrecognized tax benefits

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

	2019			2018
Balance at January 1,	$	134,246		$	180,202
Increases to tax positions taken in prior years	—			—
Expiration of statutes of limitation	(42,207		)	(42,275		)
Translation	(10,639		)	(3,681		)
Balance at December 31,	$	81,400		$	134,246