v3.26.1
Income Taxes
 12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Income Taxes

6. Income Taxes

 

The components of the Company’s provision for federal income tax for the years ended December 31, 2025 and 2024 consist of the following:

          
  

December 31,

2025

  

December 31,

2024

 
Federal income tax benefit attributable to:          
Current operations  $128,012   $109,225 
Less: valuation allowance   (128,012)   (109,225)
Net provision for federal income taxes  $–   $– 

 

The cumulative tax effect at the expected rate of 21% of significant items comprising our net deferred tax amount is as follows:

          
  

December 31,

2025

  

December 31,

2024

 
Deferred tax asset attributable to:          
Net operating loss carryover  $26,883   $22,937 
Less: valuation allowance   (26,883)   (22,937)
Net deferred tax asset  $–   $– 

 

Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards of approximately $128,012 as of December 31, 2025, for federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carry forwards may be limited as to use in future years.

 

For the fiscal year ended December 31, 2025, taxable income/loss and accrued income taxes by jurisdiction are as follows:

            
Jurisdiction  Taxable Income/Loss (USD)   Accrued Income Taxes (USD)   % of Total Consolidated Income Taxes 
United States  $(128,012)  $        –    100% 
Total  $(128,012)  $–    100% 

 

Reconciliation of Effective Income Tax Rate

 

          
Item  Total Amount
($)		  

% of

Income (Loss) Before Income Taxes

 
Tax at U.S. federal statutory rate   (26,883)   21.00% 
Effect of not recognizing deferred tax assets on tax losses   26,883    (21.00%)
Effective income tax expense   –    –