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Income Taxes (Tables) | 12 Months Ended
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Sep. 30, 2014
Income Tax Disclosure [Abstract] |
Schedule of analysis of deferred tax asset and liability | An analysis of DLH's deferred tax asset and liability is as follows:
|  | Year Ended
|  | September 30,
(amounts in thousands) |  | 2014 |  | 2013
Current deferred income tax asset: |  |  |  |
Net operating loss carryforwards and tax credits |  | $ | 98 |  |  | $ | — |
Accrued liabilities |  | 122 |  |  | — |
Valuation allowance |  | (136 | ) |  | — |
Net current deferred tax asset |  | $ | 84 |  |  | $ | — |
|  | Year Ended
|  | September 30,
(amounts in thousands) |  | 2014 |  | 2013
Deferred income tax asset (liability): |  |  |  |
Net operating loss carry forwards and tax credits |  | $ | 16,556 |  |  | $ | 16,944 |
Prepaid workers' compensation |  | 273 |  |  | 225 |
Deferred rent |  | 8 |  |  | 9 |
Accrued liabilities |  | 336 |  |  | 431 |
Stock based compensation |  | 646 |  |  | 500 |
Fixed and intangible assets |  | (2,176 | ) |  | (1,989 | )
Other items, net |  | (129 | ) |  | (83 | )
Valuation allowance |  | (11,001 | ) |  | (16,037 | )
Net deferred tax asset |  | $ | 4,513 |  |  | $ | — |
Summary of significant components of the expense (benefit) for income taxes from continuing operations | The significant components of the expense (benefit) for income taxes from continuing operations are summarized as follows:
|  | Year Ended
|  | September 30,
(amounts in thousands) |  | 2014 |  | 2013
Current expense (benefit) |  | $ | 7 |  |  | $ | — |
Deferred expense (benefit) |  | (4,604 | ) |  | — |
Total expense (benefit) |  | $ | (4,597 | ) |  | $ | — |
Schedule of significant differences between the Federal statutory rate and the entity's effective tax rate for continuing operations | The following table indicates the significant differences between the federal statutory rate and DLH's effective tax rate for continuing operations:
|  | Year Ended
|  | September 30,
(amounts in thousands) |  | 2014 |  | 2013
Federal statutory rate |  | $ | 258 |  |  | $ | (54 | )
State taxes, net |  | 46 |  |  | — |
Other permanent items |  | 6 |  |  | 3 |
Tax credits |  | (7 | ) |  |
Change in valuation allowance |  | (4,900 | ) |  | 51 |
|  | $ | (4,597 | ) |  | $ | — |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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