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Income Taxes (Tables)
12 Months Ended
Dec. 31, 2021
Income Tax Disclosure [Abstract]  
Schedule of Income Tax (Expense) Benefit

The (provision) benefit from income taxes for the years ended December 31, 2021 and 2020 consists of the following:

 

   2021   2020 
Current               
Federal  $(14,860)  $1,373,348 
State   (164,670)   (65,168)
    

(179,530

)   1,308,180 
          
Deferred         
Federal   -    - 
State   -    - 
    -    - 
           
(Provision) benefit from income taxes  $

(179,530

)  $1,308,180 
Schedule of Effective Income Tax Rate Reconciliation

The following reconciles the Federal statutory income tax rate to the Company’s effective tax rate for the years ended December 31, 2021 and 2020:

 

   2021   2020 
   %   % 
Federal statutory rate   21.0    21.0 
Permanent and other items   0.6   (2.0)
Federal income taxes audit and other adjustments   

63.5

    2.5 
Change in valuation allowance   (81.6)   (14.6)
Effective income tax rate   

3.5

    6.9 
Schedule of Deferred Tax Assets and Liabilities

Deferred tax assets and liabilities are comprised of the following at December 31, 2021 and 2020:

 

   2021   2020 
Deferred income tax assets:               
Amortization $460,537   $586,174 
Net operating loss carryforward   

15,164,992

    20,671,683 
Allowance for doubtful accounts   

401,436

    403,991 
Charitable contributions   

644

    624 
Stock options   

1,003,453

    971,860 
Accrued liabilities   

1,711,890

    312,419 
HHS Provider Relief Funds   

-

    1,175,790 
Employee retention credit   

292,282

    

-

 
R&D credit carryforward   

-

    220,431 
VisualMed Basis Difference   

878,709

    - 
Deferred state tax asset   

3,683,024

    5,117,347 
Total deferred income tax assets   

23,596,967

    29,460,319 
           
Deferred income tax liabilities:          
Depreciation   

(691,456

)   (1,498,698)
Deferred tax asset, net   

22,905,511

    27,961,621 
           
Less: valuation allowance   

(22,905,511

)   (27,961,621)
           
Net deferred tax assets  $-   $-