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Income Taxes (Tables)
12 Months Ended
Dec. 31, 2022
Income Tax Disclosure [Abstract]  
Schedule of Income Tax (Expense) Benefit

The provision for income taxes for the years ended December 31, 2022 and 2021 consists of the following:

 

   Year Ended
December 31, 2022
   Year Ended
December 31, 2021
 
Current                     
Federal  $(301,766 )  $(14,860)
State   (11,083 )   (164,670)
Total Current   (312,849 )   (179,530)
           
Deferred          
Federal   -    - 
State   -    - 
Total Deferred   -    - 
           
Provision for income taxes  $(312,849)  $(179,530)

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, 2022 and 2021:

 

   Year Ended
December 31, 2022
   Year Ended
December 31, 2021
 
   %   % 
Federal statutory rate   21.0    21.0 
Permanent and other items   

(17.0

)   0.6
Federal income taxes audit and other adjustments   -    63.5 
Change in valuation allowance   (14.5)   (81.6)
Effective income tax rate   (10.5)   3.5 

Schedule of Deferred Tax Assets and Liabilities

Deferred tax assets and liabilities are comprised of the following at December 31, 2022 and 2021:

 

   December 31, 2022   December 31, 2021 
Deferred income tax assets:                 
Amortization  $

375,821

   $460,537 
Net operating loss carryforward   

15,445,916

    15,164,992 
Allowance for doubtful accounts   

387,818

    401,436 
Charitable contributions   

644

    644 
Stock options   

1,003,453

    1,003,453 
Accrued liabilities   

1,826,839

    1,711,890 
HHS Provider Relief Funds   67,685    - 
Employee retention credit   

292,282

    292,282 
HTS and AMSG basis difference   878,709    878,709 
Deferred state tax asset   4,089,682    3,683,024 
Total deferred income tax assets   24,368,849    23,596,967 
Deferred income tax liabilities:          
Depreciation   ( 583,812)   (691,456)
Deferred tax asset, net   23,785,037    22,905,511 
           
Less: valuation allowance   (23,785,037)   (22,905,511)
           
Net deferred tax assets  $-   $-