v3.25.1
INCOME TAX (Tables)
12 Months Ended
Dec. 31, 2024
Income Tax Disclosure [Abstract]  
SCHEDULE OF INCOME TAX (BENEFIT) EXPENSE

Total income tax (benefit) expense consists of the following:

 

For the Years Ended December 31,  2024   2023 
         
Current provision (benefit):          
Federal  $-   $- 
State   34,237    48,647 
Total current provision (benefit)   34,237    48,647 
           
Deferred provision (benefit):          
Federal   -    - 
State   -    - 
Total deferred provision (benefit)   -    - 
           
Total tax provision (benefit)  $34,237   $48,647 
SCHEDULE OF RECONCILIATION EFFECTIVE TAX RATE TO THE STATUTORY FEDERAL RATE

A reconciliation of the Company’s effective tax rate to the statutory federal rate is as follows:

 

December 31,  2024   2023 
         
Statutory federal rate   21.00%   21.00%
State income taxes net of federal income tax benefit and others   8.84%   8.84%
Permanent differences for tax purposes and others   -%   -%
Change in valuation allowance   -29.84%   -29.84%
           
Effective tax rate   -%   0%
SCHEDULE OF INCOME TAX BENEFIT DIFFERS FROM AMOUNT COMPUTED

The income tax benefit differs from the amount computed by applying the U.S. federal statutory tax rate of 21% and California state income taxes of 8.84% due to the change in the valuation allowance.

 

December 31,  2024   2023 
         
Deferred tax assets:          
Net operating loss  $2,010,000   $1,438,000 
Other temporary differences   -    - 
           
Total deferred tax assets   2,010,000    1,438,000 
Less – valuation allowance   (2,010,000)   (1,438,000)
           
Total deferred tax assets, net of valuation allowance  $-   $-