INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2018

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, 2018 and 2017:

	Years Ended
	December 31,
	2018			2017
INCOME TAX PROVISION (BENEFIT):
Current
Federal	$	-		$	-
State, net of federal benefit		-			-
Valuation Allowance		-			-
Total current		-			-
Deferred:
Federal		(11,811	)		73,540
State, net of federal benefit		(3,755	)		(6,387	)
Valuation Allowance		15,566			(67,153	)
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,
	2018						2017
	$			%			$			%
Federal income tax provision (benefit) at statutory rate	$	(11,686	)		21.0	%	$	(12,542	)		34.0	%
State tax expense net of federal tax benefit		(3,755	)		6.8	%		(2,055	)		5.6	%
Nondeductible expenses		58			(0.1	)%		297			(0.8	)%
Change in statutory tax rate								81,714			(220.8	)%
Return-to-provision adjustments		(183	)		0.3	%
Change in valuation allowance		15,566			(28.0	)%		(67,414	)		182.0	%
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,
	2018			2017
DEFERRED TAX ASSETS, NET
Net operating loss carryforward	$	165,531		$	154,379
Accruals		13,343			8,929
Total deferred tax assets	$	178,874		$	163,308
Valuation allowance		(178,874	)		(163,308	)
Net deferred tax assets	$	-		$	-