INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

Income tax provision (benefit) consists of the following for the years ended December 31, 2017 and 2016:

	Years Ended
	December 31,
	2017		2016
INCOME TAX PROVISION (BENEFIT):
Current
Federal	$	-	$	-
State, net of federal benefit		-		-
Valuation Allowance		-		-
Total current		-		-
Deferred:
Federal		73,540		(9,260)
State, net of federal benefit		(6,387)		(1,542)
Valuation Allowance		(67,153)		10,802
Total deferred		-		-
Total income tax provision (benefit)	$	-	$	-

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the income tax provision (benefit) by applying the statutory United States federal income tax rate to net income before income tax provision (benefit) is as follows:

	Years Ended December 31,
	2017					2016
	$		%			$		%
Federal income tax provision (benefit) at statutory rate	$	(12,542)		34.0	%	$	(10,028)		34.0	%
State tax expense net of federal tax benefit		(2,055)		5.6	%		(1,654)		5.7	%
Nondeductible expenses		297		(0.8)	%		-		0.0	%
Change in statutory tax rate		81,714		(220.8)	%		-		0.0	%
Change in valuation allowance		(67,414)		182.0	%		11,702		(39.7)	%
Income tax provision (benefit)	$	-		0.0	%	$	-		0.0	%

Schedule of Deferred Tax Assets and Liabilities

Significant deferred tax assets and liabilities, consist of the following:

	Years Ended
	December 31,
	2017		2016
DEFERRED TAX ASSETS, NET
Net operating loss carryforward	$	154,379	$	223,430
Accruals		8,929		7,292
Total deferred tax assets	$	163,308	$	230,722
Valuation allowance		(163,308)		(230,722)
Net deferred tax assets	$	-	$	-