KORU Medical Systems Annual report pursuant to Section 13 and 15(d)

FEDERAL AND STATE INCOME TAXES (Details) - USD ($)	12 Months Ended
FEDERAL AND STATE INCOME TAXES (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
State income tax:
Current, net of refund	$ 17,800	$ 22,514
Federal income tax:
Deferred	62,967	(186,775)
Current	(62,967)	296,330
Income tax expense	$ 17,800	$ 132,069

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.