Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

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,
	2020		2019
Income (loss) before income taxes:
Domestic income (loss)	$	923,144	$	(1,847,586)
Foreign income (loss)	201,046		587,957
Total income (loss) before income taxes:	1,124,190		(1,259,629)
Provision (benefit) for income taxes:
Current:
Federal	$	(116,504)	$	(116,504)
State and local	10,928		(40,860)
Foreign	82,437		237,244
	(23,139)		79,880
Deferred:
Federal	$	131,036	$	121,898
State and local	(6,209)		12,700
Foreign	(116,007)		277,847
	8,820		412,445
Total provision (benefit) for income taxes:	$	(14,319)	$	492,325

Schedule of deferred tax assets and liabilities

	December 31,
	2020		2019
Deferred Tax Assets:
Allowance for receivables	$	34,820	$	52,439
Deferred revenue	352,087		383,920
Share-based compensation	23,647		25,127
Accrued expenses and other liabilities	331,497		232,777
Domestic net operating loss carryforwards	20,072,283		20,761,781
Foreign net operating loss carryforwards	187,114		187,328
Tax credit carryforwards	3,106,022		3,106,022
AMT tax credit carryforwards	—		116,504
Capital loss carryforwards	34,254		32,109
Fixed assets	155,942		179,534
Interest expense carryforwards	—		94,674
Lease liability	134,522		494,030
Intangibles	113,932		176,210
Sub-total	24,546,120		25,842,455
Valuation allowance	(23,222,032)		(23,613,642)
Total Deferred Tax Assets	1,324,088		2,228,813
Deferred Tax Liabilities:
Prepaid commissions and other	(113,706)		(134,618)
Tax method changes	(429,836)		(913,496)
Right of use asset	(105,116)		(387,740)
Deferred state income tax	(408,089)		(470,545)
Foreign withholding taxes	(449,816)		(496,093)
Total Deferred Tax Liabilities	(1,506,563)		(2,402,492)
Net Deferred Tax Liabilities	$	(182,475)	$	(173,679)

Schedule of effective tax rate reconciliation

	December 31,
	2020		2019
Tax at Federal statutory rate	$	236,080	$	(264,522)
Increase (reduction) in income taxes resulting from:
State and local taxes	242,992		(675,527)
Non-deductible expenses	5,702		9,100
GILTI	—		208,632
Stock compensation	—		6,236
Net effect of foreign operations	(96,210)		(10,012)
Uncertain tax positions	(1,706)		(71,119)
Change in valuation allowance	(474,956)		1,188,639
Foreign withholding taxes	19,299		165,099
Other	54,480		(64,201)
	$	(14,319)	$	492,325

Schedule of unrecognized tax benefits

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

	2020		2019
Balance at January 1,	$	81,400	$	134,246
Increases to tax positions taken in prior years	—		—
Expiration of statutes of limitation	(5,894)		(42,207)
Translation	—		(10,639)
Balance at December 31,	$	75,506	$	81,400