v3.26.1
INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

The following table summarizes the significant differences between the U.S. Federal statutory tax rate and the Company’s effective tax rate for financial statement purposes for the years ended December 31, 2025 and 2024:

 

 

 

   2025   2024 
Federal income taxes at statutory rate   21.00%   21.00%
State income taxes at statutory rate   9.00%   9.00%
Permanent differences   119.45%   0.00%
Other expenses   12.73%   0.00%
Stock compensation   24.20%   26.85%
Debt discounts   4.44%   2.30%
Change in valuation allowance   (190.82)%   (59.15)%
Totals   0.00%   0.00%

SCHEDULE OF DEFERRED TAX ASSETS (LIABILITIES)

The following is a summary of the net deferred tax asset as of December 31, 2025 and 2024:

 

   As of
December 31, 2025
   As of
December 31, 2024
 
Deferred tax assets (liabilities):          
Net operating losses  $5,898,068   $8,955,320 
Stock compensation   9,158,792    7,943,348 
Debt discounts   561,289    338,042 
Other expense   639,351    - 
Total deferred tax assets   16,257,500    17,236,710 
Less: Valuation allowance   (16,257,500)   (17,236,710)
Net deferred tax assets (liabilities)  $-   $- 

SCHEDULE OF PROVISION (BENEFITS) FOR INCOME TAXES

The provision (benefit) for income taxes for continuing operations for the year ended December 31, 2025 and 2024 is as follows and represents minimum state taxes:

 

           
Current  $-   $- 
Deferred   -    - 
Total  $-   $-