Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The components of the provision (benefit) for income taxes for the years ended December 31, 2020 and 2019 consisted of the following:

		2020		2019
Current
Federal	$	—	$	—
State		—		—
Foreign		—		—
	$	—	$	—
Deferred
Federal	$	—	$	—
State		—		—
Foreign		—		—
		—		—
Total	$	—	$	—

Schedule of Effective Income Tax Rate Reconciliation

The following table summarizes the differences between income tax expense and the amount computed applying the federal income tax rate of 21% for the years ended December 31, 2020 and 2019, respectively:

	2020			2019
Federal income tax (benefit) at statutory rate	$	145,700		$	116,400
State income tax (benefit) at statutory rate		16,400			13,900
SBC – NQ cancellations		(2,700	)		(2,700	)
Change in valuation allowance		(2,763,100	)		(284,900	)
Meals and entertainment (50%)		200			1,000
Adjustments and NOL expirations		2,603,500			103,400
Contributed services		—			52,900
Other items		—			—
Provision (benefit) for income tax	$	—		$	—

Schedule of Deferred Tax Assets and Liabilities

The following table sets forth those differences as of December 31, 2020 and 2019:

	2020			2019
Net operating loss carryforwards	$	11,031,900		$	13,702,300
Tax credit carryforwards		977,500			977,500
Compensation expense – non-qualified stock options		65,800			69,000
Deferred revenue and maintenance service contracts		343,100			419,800
Depreciation, amortization, and capitalized software		—			—
Reserves and other		53,300			58,200
Total deferred tax assets		12,471,600			15,226,800
Deferred tax liability – depreciation, amortization and capitalized software		—			—
Net deferred tax asset		12,471,600			15,226,800
Valuation allowance		(12,471,600	)		(15,226,800	)
Net deferred tax asset	$	—		$	—