Annual report pursuant to Section 13 and 15(d)

Document And Entity Information

Document And Entity Information - USD ($)
12 Months Ended
Dec. 31, 2021
Mar. 28, 2022
Document Information Line Items    
Entity Registrant Name 180 LIFE SCIENCES CORP.  
Trading Symbol ATNF  
Document Type 10-K/A  
Current Fiscal Year End Date --12-31  
Entity Common Stock, Shares Outstanding   34,087,244
Entity Public Float $ 271,883,250  
Amendment Flag true  
Amendment Description The Registrant is filing this Amendment No. 1 to Form 10-K for the fiscal year ended December 31, 2021 (“Amendment No. 1”) to correct: (a) an error in “Item 13. Certain Relationships and Related Transactions, and Director Independence” of the original Annual Report on Form 10-K as filed by the Registrant with the Securities and Exchange Commission on March 31, 2022 (the “Original Form 10-K”); and (b) certain errors on the cover page of the Original Form 10-K. Item 13. of the Original Form 10-K incorrectly referenced that the information required by such Item would be included under the headings “Voting Rights and Principal Stockholders” and “Equity Compensation Plan Information” in the Registrant’s 2022 Proxy Statement, instead of under the headings “Certain Relationships and Related Transactions” and “Corporate Governance” - “Director Independence”. The cover page of the Original Form 10-K had the “No” checkbox checked for both the statement as to whether the Registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the Registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days; and whether the Registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the Registrant was required to submit and post such files), each of which checkboxes should have been checked “yes”. No changes are hereby made to the Registrant’s financial statements. Other than the changes discussed above and the filing of the currently dated Section 302 certifications and updated XBRL data under Item 15 of Part IV of this Amendment No. 1, no changes have been made to the Original Form 10-K or the exhibits filed therewith. As such, this Amendment No. 1 should be read in conjunction with the Original Form 10-K. The information contained in this Amendment No. 1 does not reflect events occurring subsequent to the filing of the Original Form 10-K. Pursuant to Rule 12b-15 under the Securities Exchange Act of 1934, as amended, this Amendment No. 1 also contains a new certification for our Principal Executive Officer and Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 attached hereto. Because no financial statements have been included in this Amendment No. 1 and this Amendment No. 1 does not contain or amend any disclosure with respect to Items 307 and 308 of Regulation S-K, paragraphs 3, 4, and 5 have been omitted from such certification. The Registrant is not including certifications pursuant to Section 1350 of Chapter 63 of Title 18 of the United States Code (18 U.S.C. 1350) as no financial statements are being filed with this Amendment No. 1.  
Entity Central Index Key 0001690080  
Entity Current Reporting Status Yes  
Entity Voluntary Filers No  
Entity Filer Category Non-accelerated Filer  
Entity Well-known Seasoned Issuer No  
Document Period End Date Dec. 31, 2021  
Document Fiscal Year Focus 2021  
Document Fiscal Period Focus FY  
Entity Small Business true  
Entity Emerging Growth Company true  
Entity Shell Company false  
Entity Ex Transition Period false  
ICFR Auditor Attestation Flag false  
Document Annual Report true  
Document Transition Report false  
Entity File Number 001-38105  
Entity Incorporation, State or Country Code DE  
Entity Tax Identification Number 90-1890354  
Entity Address, Address Line One 3000 El Camino Real, Bldg. 4  
Entity Address, Address Line Two Suite 200  
Entity Address, City or Town Palo Alto  
Entity Address, State or Province CA  
Entity Address, Postal Zip Code 94306  
City Area Code (650)  
Local Phone Number 507-0669  
Title of 12(b) Security Common Stock, par value $0.0001 per share  
Security Exchange Name NASDAQ  
Entity Interactive Data Current Yes  
Auditor Name Marcum llp  
Auditor Location San Francisco, CA  
Auditor Firm ID 688