v3.26.1
Income Tax Disclosure
3 Months Ended
Mar. 31, 2026
Notes  
Income Tax Disclosure

3.INCOME TAXES 

 

Significant components of the Company's deferred income tax assets and liabilities are as follows at March 31:

 

 

2026

 

2025

 

 

 

 

Deferred income tax asset – net operating loss carryforward

$

83,624

 

$

69,010

Valuation allowance

 

(83,624)

 

 

(69,010)

 

 

 

 

 

 

Net deferred income tax asset

$

-

 

$

-

 

At March 31, 2026, the Company had approximately $322,000 of net operating loss (NOL) carryforwards available to offset future taxable income, which begin to expire in 2033. However, a valuation allowance has been recorded reducing the NOL net deferred tax asset to zero because of uncertainty as to the ultimate utilization of the net operating losses to which it relates.

 

The Company adopted guidance that expands income tax disclosures, including requiring enhanced disclosures related to the rate reconciliation and income taxes paid information, effective January 1, 2025, on a prospective basis.

 

The federal statutory rate used is 21%. The statutory rate reconciles to the effective income tax rate as follows:

 

Federal tax rate

21.00%

State tax rate

4.90%

Changes in valuation allowances

(25.90)%

Effective tax rate

0.00%