Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Assets and Liabilities

Significant components of the Company’s deferred tax assets for federal and state income taxes as of December 31, 2020 and 2019 are as follows:

	2020			2019
Deferred tax assets:
Net operating loss carryforwards	$	4,624,000		$	4,498,000
Payroll related accruals		235,000			-
Stock-based compensation		89,000			171,000
Intangible assets		89,000			78,000
Reserves		11,000			11,000
Research and development tax credits		411,000			333,000
Total deferred tax assets		5,459,000			5,091,000
Deferred tax liabilities:
Depreciation		(24,000	)		(30,000	)
Total deferred tax liabilities		(24,000	)		(30,000	)
Net deferred tax assets		5,435,000			5,061,000
Less: Valuation allowance		(5,435,000	)		(5,061,000	)
Deferred tax assets, net of allowance	$	-		$	-