Income Taxes (Tables)

12 Months Ended

Sep. 30, 2014

Income Tax Disclosure [Abstract]

Schedule of analysis of deferred tax asset and liability

An analysis of DLH's deferred tax asset and liability is as follows:

	Year Ended
	September 30,
(amounts in thousands)	2014			2013
Current deferred income tax asset:
Net operating loss carryforwards and tax credits	$	98		$	—
Accrued liabilities	122			—
Valuation allowance	(136		)	—
Net current deferred tax asset	$	84		$	—

	Year Ended
	September 30,
(amounts in thousands)	2014			2013
Deferred income tax asset (liability):
Net operating loss carry forwards and tax credits	$	16,556		$	16,944
Prepaid workers' compensation	273			225
Deferred rent	8			9
Accrued liabilities	336			431
Stock based compensation	646			500
Fixed and intangible assets	(2,176		)	(1,989		)
Other items, net	(129		)	(83		)
Valuation allowance	(11,001		)	(16,037		)
Net deferred tax asset	$	4,513		$	—

Summary of significant components of the expense (benefit) for income taxes from continuing operations

The significant components of the expense (benefit) for income taxes from continuing operations are summarized as follows:

	Year Ended
	September 30,
(amounts in thousands)	2014			2013
Current expense (benefit)	$	7		$	—
Deferred expense (benefit)	(4,604		)	—
Total expense (benefit)	$	(4,597	)	$	—

Schedule of significant differences between the Federal statutory rate and the entity's effective tax rate for continuing operations

The following table indicates the significant differences between the federal statutory rate and DLH's effective tax rate for continuing operations:

	Year Ended
	September 30,
(amounts in thousands)	2014			2013
Federal statutory rate	$	258		$	(54	)
State taxes, net	46			—
Other permanent items	6			3
Tax credits	(7		)
Change in valuation allowance	(4,900		)	51
	$	(4,597	)	$	—