Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of deferred income tax assets

	2022			2021
Net operating loss carryforwards	$	2,576,000		$	2,543,000
Depreciation		(12,000	)		(45,000	)
Equity based expenses		261,000			278,000
Other		(23,000	)		(29,000	)
Deferred taxes		2,802,000			2,747,000
Valuation allowance		(2,802,000	)		(2,747,000	)
Net deferred income tax assets	$	-		$	-

 

Schedule of effective income tax rate

	2022			2021
Federal taxes at statutory rate		21	%		21.0	%
Noncompulsory stock warrants		0.0	%		4.7	%
State tax & other permanent items		3.2	%		16.5	%
Change in state tax rate		(8.4	)%		13	%
Intangible impairment		0.0	%		0.0	%
Change in valuation allowance		(15.8	)%		(55.2	)%
Effective income tax rate		0.0	%		0.0	%