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INCOME TAX (Tables)

3 Months Ended

Mar. 31, 2024

Income Tax Disclosure [Abstract]

SCHEDULE OF INCOME TAX (BENEFIT) EXPENSE

Total income tax (benefit) expense consists of the following:

SCHEDULE OF INCOME TAX (BENEFIT) EXPENSE 

For the Three Months Ended March 31,			2024				2023
Current provision (benefit):
Federal		$	-			$	-
State			-				-
Total current provision (benefit)			-				-
Deferred provision (benefit):
Federal			-				-
State			-				-
Total deferred provision (benefit)			-				-
Total tax provision (benefit)		$	-			$	-

SCHEDULE OF RECONCILIATION EFFECTIVE TAX RATE TO THE STATUTORY FEDERAL RATE

A reconciliation of the Company’s effective tax rate to the statutory federal rate is as follows:

SCHEDULE OF RECONCILIATION EFFECTIVE TAX RATE TO THE STATUTORY FEDERAL RATE 

March 31,		2024				2023
Statutory federal rate			21.00	%			21.00	%
State income taxes net of federal income tax benefit and others			8.84	%			8.84	%
Permanent differences for tax purposes and others			-	%			-	%
Change in valuation allowance			-29.84	%			-29.84	%
Effective tax rate			0.00	%			0	%

SCHEDULE OF INCOME TAX BENEFIT DIFFERS FROM THE AMOUNT COMPUTED

The income tax benefit differs from the amount computed by applying the U.S. federal statutory tax rate of 21% and California state income taxes of 8.84% due to the change in the valuation allowance.

SCHEDULE OF INCOME TAX BENEFIT DIFFERS FROM THE AMOUNT COMPUTED 

		March 31, 2024				December 31, 2023
Deferred tax assets:
Net operating loss		$	1,622,000			$	1,438,000
Other temporary differences			-				-
Total deferred tax assets			1,622,000				1,438,000
Less – valuation allowance			(1,622,000	)			(1,438,000	)
Total deferred tax assets, net of valuation allowance		$	-			$	-

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- References

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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/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-9

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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/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-2

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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/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

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