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Income Taxes (Details) - USD ($) | 3 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | ---
Dec. 31, 2017 | Sep. 30, 2018 | Sep. 30, 2018 | Sep. 30, 2017 | Sep. 30, 2016
Current provision (benefit): |  |  |  |  |
Federal |  |  | $ (3,440) | $ 244,794 | $ 77,244
State |  |  | 5,239 | 3,082 | (2,930)
Total current provision (benefit) |  |  | 1,799 | 247,876 | 74,314
Deferred provision (benefit): |  |  |  |  |
Federal |  |  | 61,799 |  | 493,989
State |  |  | 53 | 44 | 27
Total deferred provision (benefit) |  |  | 61,852 | 44 | 494,016
Total current and deferred provision (benefit) |  |  | $ 63,651 | $ 247,920 | $ 568,330
Reconciliation of the statutory federal rate to the Company's effective income tax rate |  |  |  |  |
U.S. Federal statutory tax rate (as a percent) | 34.00% | 21.00% | 24.30% | 34.00% | 34.00%
Rate change due to tax reform (as a percent) |  |  | (9.00%) |  |
State income taxes, net of federal benefit (as a percent) |  |  | 1.90% | (0.40%) | 0.20%
Permanent items (as a percent) |  |  | (0.10%) | 0.20% | (0.20%)
Research and development tax credits (as a percent) |  |  | 1.30% | 8.10% | (12.60%)
Valuation allowance (as a percent) |  |  | (20.30%) | (35.90%) | (2.90%)
Change in unrecognized tax benefits (as a percent) |  |  | 0.90% | (0.90%) | (0.10%)
123R cancellations and forfeitures |  |  | (0.80%) | 0.10% | 3.80%
Effective income tax rate (as a percent) |  |  | (1.80%) | 5.20% | 22.30%

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