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Income Taxes | 12 Months Ended
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Dec. 31, 2023
Restructuring Cost and Reserve [Line Items] |
Income Taxes | Note 11 – Income Taxes The Components of the deferred tax assets and liabilities at December 31, 2023 and 2022 were approximately as follows: Schedule of Deferred Tax Assets and Liabilities
|  | December 31, 2023 |  |  | December 31, 2022 |
Deferred Tax Assets |  |  |  |  |  |  |  |
Stock based compensation |  | $ | 142,000 |  |  | $ | 203,000 |
Intangibles |  |  | 719,000 |  |  |  | 908,000 |
Net operating loss carryforward |  |  | 10,775,000 |  |  |  | 8,147,000 |
Lease liabilities |  |  | 80,000 |  |  |  | 138,000 |
Capitalized research expenditures |  |  | 367,000 |  |  |  | 354,000 |
Bad debt reserve |  |  | 21,000 |  |  |  | - |
Other |  |  | 9,000 |  |  |  | 8,000 |
Total deferred tax assets |  |  | 12,113,000 |  |  |  | 9,758,000 |
Deferred Tax Liabilities |  |  |  |  |  |  |  |
Depreciation |  |  | (683,000 | ) |  |  | (872,000 | )
Prepaid assets |  |  | (47,000 | ) |  |  | (34,000 | )
Right-of-Use asset |  |  | (75,000 | ) |  |  | (132,000 | )
Total deferred tax liabilities |  |  | (805,000 | ) |  |  | (1,038,000 | )
Deferred Tax Assets |  |  | 11,308,000 |  |  |  | 8,720,000 |
Less: valuation allowance |  |  | (11,308,000 | ) |  |  | (8,720,000 | )
Deferred tax asset – net |  | $ | - |  |  | $ | - |
The components of the income tax benefit and related valuation allowance for the years ended December 31, 2023 and 2022 was approximately as follows: Schedule of Income Tax Benefit and Related Valuation Allowance
|  | December 31, 2023 |  |  | December 31, 2022 |
Current |  | $ | - |  |  | $ | - |
Deferred |  |  | (2,588,000 | ) |  |  | (4,149,000 | )
Total income tax provision (benefit) |  |  | (2,588,000 | ) |  |  | (4,149,000 | )
Less: valuation allowance |  |  | 2,588,000 |  |  |  | 4,149,000 |
Total Tax Provision |  | $ | - |  |  | $ | - |
EZFILL HOLDING, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022 A reconciliation of the provision for income taxes for the years ended December 31, 2023 and 2022 as compared to statutory rates was approximately as follows: Schedule of Reconciliation of Provision for Income Taxes
|  | December 31, 2023 |  |  | December 31, 2022 |
Federal income tax expense (benefit) - 21% |  | $ | (2,199,000 | ) |  | $ | (3,676,000 | )
State income tax expense (benefit) - 4.35% - net of federal effect |  |  | (455,000 | ) |  |  | (761,000 | )
Permanent differences – net |  |  | (25,000 | ) |  |  | 255,000 |
Deferred adjustments |  |  | 91,000 |  |  |  | 33,000 |
Change in valuation allowance |  |  | 2,588,000 |  |  |  | 4,149,000 |
Income tax expense (benefit) |  | $ | - |  |  | $ | - |
Federal net operating loss carry forwards at December 31, 2023 and 2022 were approximately as follows: Schedule of Operating Loss Carry Forwards
December 31, 2023 |  |  | December 31, 2022 |
$ | 43,000,000 |  |  | $ | 33,000,000 |
The Company reviews its filing positions for all open tax years in all U.S. Federal and State jurisdictions where the Company is required to file. The tax years subject to examination include the years 2020 and forward. There are no uncertain tax positions that would require recognition in the consolidated financial statements. If the Company incurs an income tax liability in the future, interest on any income tax liability would be reported as interest expense and penalties on any income tax liability would be reported as income taxes. The Company’s conclusions regarding uncertain tax positions may be subject to review and adjustment at a later date based upon ongoing analyses of tax laws, regulations and interpretations thereof as well as other factors.
Next NRG Holding Corp [Member] |
Restructuring Cost and Reserve [Line Items] |
Income Taxes | Note 6 – Income Taxes The Company’s tax expense differs from the “expected” tax expense for the period are approximately as follows: Schedule of Reconciliation of Provision for Income Taxes
|  | December 31, 2023 |  |  | December 31, 2022 |
Federal income tax benefit - 21% |  | $ | (125,000 | ) |  | $ | (3,000 | )
Non-deductible items |  |  | 16,000 |  |  |  | - |
Subtotal |  |  | (109,000 | ) |  |  | (3,000 | )
Change in valuation allowance |  |  | 109,000 |  |  |  | 3,000 |
Income tax benefit |  | $ | - |  |  | $ | - |
The tax effects of temporary differences that give rise to significant portions of deferred tax assets and liabilities at December 31, 2023 and 2022 are approximately as follows: Schedule of Deferred Tax Assets and Liabilities
|  | December 31, 2023 |  |  | December 31, 2022 |
Deferred Tax Assets |  |  |  |  |  |  |  |
Net operating loss carryforwards |  |  | (112,000 | ) |  |  | (3,000 | )
Total deferred tax assets |  |  | (112,000 | ) |  |  | (3,000 | )
Less: valuation allowance |  |  | 112,000 |  |  |  | 3,000 |
Net deferred tax asset recorded |  | $ | - |  |  | $ | - |
For the years ended December 31, 2023 and 2022, the Company had net operating loss carryforwards of $533,000 and $12,000, respectively. The Company reviews its filing positions for all open tax years in all U.S. Federal and State jurisdictions where the Company is required to file. The tax years subject to examination include the years 2020 and forward. There are no uncertain tax positions that would require recognition in the financial statements. If the Company incurs an income tax liability in the future, interest on any income tax liability would be reported as interest expense and penalties on any income tax liability would be reported as income taxes. The Company’s conclusions regarding uncertain tax positions may be subject to review and adjustment at a later date based upon ongoing analyses of tax laws, regulations and interpretations thereof as well as other factors.

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