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Income Taxes (Tables) | 12 Months Ended
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Jun. 30, 2022
Income Taxes (Tables) [Line Items] |
Schedule of A reconciliation of the provision for income taxes to income taxes |
|  | For the Years Ended June 30, |
|  | 2022 |  |  | 2021 |
Income tax, at applicable federal tax rate |  | $ | (1,894,858 | ) |  | $ | (2,433,121 | )
State income tax |  |  | (451,344 | ) |  |  | (374,728 | )
Change in valuation allowance |  |  | 2,440,991 |  |  |  | 2,070,288 |
Permanent differences |  |  | 125,216 |  |  |  | - |
Non-deductible interest |  |  | - |  |  |  | 710,560 |
Prior period adjustment |  |  | (220,005 | ) |  |  | - |
Other |  |  | - |  |  |  | 27,001 |
|  | $ | - |  |  | $ | - |
Schedule of net deferred tax asset |
|  | For the Years Ended June 30, |
|  | 2022 |  |  | 2021 |
Deferred tax assets: |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 6,000,166 |  |  | $ | 3,863,935 |
Stock-based compensation |  |  | 771,816 |  |  |  | 522,836 |
Capitalization of start-up costs for tax purposes |  |  | 114,800 |  |  |  | 125,004 |
Depreciation |  |  | 3,560 |  |  |  | 5,148 |
Accrued payroll |  |  | 35,559 |  |  |  | 42,214 |
Deferred revenues |  |  | 17,255 |  |  |  | 149 |
Charitable contributions |  |  | 3,913 |  |  |  | 3,777 |
Gross deferred tax assets |  |  | 6,947,069 |  |  |  | 4,563,063 |
Valuation allowance recognized for deferred tax assets |  |  | (6,666,179 | ) |  |  | (4,225,188 | )
Net deferred tax assets |  |  | 280,890 |  |  |  | 337,875 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Capitalized software |  |  | (280,890 | ) |  |  | (337,875 | )
Gross deferred tax liabilities |  |  | (280,890 | ) |  |  | (337,875 | )
Net deferred tax assets |  |  | - |  |  |  | - |

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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=121826272&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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319 + Details
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