v3.26.1
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2025
Income Taxes [Abstract]  
Schedule of Current and Deferred Income Tax Provision for Federal and State Income Taxes

The following table presents the current and deferred income tax provision for federal and state income taxes for the years ended December 31, 2025 and 2024:

 

    2025    2024 
Current provision for income taxes  $
-
   $
-
 
Deferred income tax benefit   
-
    
-
 
Total provision for income taxes  $
-
   $
-
 
Schedule of Federal and State Statutory Rates to the Loss Before Federal Income Tax Provision

The provision for federal income taxes differs from that computed by applying federal and state statutory rates to the loss before federal income tax provision, as indicated in the following analysis:

 

   For The Years Ended December 31, 
   2025   2024 
Expected federal tax (expense) benefit  $785,200    21.0%  $1,076,600    21.0%
Expected state tax (expense) benefit   308,500    8.3%   423,000    8.3%
Nondeductible expenses and other                    
Stock compensation   (142,000)   (3.8)%   (481,900)   (9.4)%
Derivative liability related   (106,800)   (2.9)%   
-
    
-
 
Other   (51,800)   (1.4)%   (58,600)   (1.2)%
(Increase) decrease in valuation allowance   (793,100)   (21.2)%   (959,100)   (18.7)%
Total provision for income taxes  $
-
    
-
   $
-
    
-
 
Schedule of Major Components of the Deferred Taxes

The major components of the deferred taxes are as follows at December 31, 2025 and 2024:

 

   2025   2024 
Account receivable, net  $23,700   $8,600 
Accumulated depreciation   (1,500)   (1,500)
Intangible assets, net   (69,800)   (69,300)
Accrued expenses   185,400    114,900 
Net operating loss   7,690,200    6,982,200 
Deferred tax asset valuation allowance   (7,828,000)   (7,034,900)
   $
-
   $
-