Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Loss before Income Taxes

Loss before income taxes were as follows (in thousands):

	Year Ended December 31,
	2022		2021		2020
Domestic	$	(138,883)	$	(94,693)	$	(74,882)
Foreign	2,640		(475)		(225)
Loss before income taxes	$	(136,243)	$	(95,168)	$	(75,107)

Schedule of Provision for Income Taxes

Provision for income taxes was as follows (in thousands):

	Year Ended December 31,
	2022		2021		2020
Current:
Federal	$	—	$	—	$	—
State	343		146		11
Foreign	1,560		11		116
Total current provision for income taxes	1,903		157		127
Deferred:
Federal	—		—		—
State	—		—		—
Foreign	(230)		—		—
Total deferred provision for income taxes	(230)		—		—
Total provision for income taxes	$	1,673	$	157	$	127

Schedule of Effective Tax Rate

Income tax expense (benefit) differed from the amount computed by applying the federal statutory income tax rate to pretax loss as a result of the following:

	Year Ended December 31,
	2022		2021		2020
Statutory rate	(21.0)	%	(21.0)	%	(21.0)	%
State tax	0.2		0.2		(2.5)
Permanent items	0.9		0.7		0.4
Transaction costs	—		(4.8)		—
Stock-based compensation	5.3		6.6		4.3
R&D credit	(3.2)		(4.2)		(4.2)
Other	0.5		—		0.1
Changes in valuation allowance	18.5		22.8		22.9
Foreign rate differential	—		(0.1)		0.2
Effective tax rate	1.2	%	0.2	%	0.2	%

Schedule of Deferred Taxes

Tax effects of significant items comprising the Company’s deferred taxes were as follows (in thousands):

	As of December 31,
	2022		2021
Deferred tax assets:
Net operating loss	$	95,567	$	96,423
Credit carryforwards	18,564		14,162
Stock-based compensation	8,071		5,924
Lease liability	14,945		16,691
Reserves, accruals and other	1,948		1,774
Capitalized R&D	22,944		—
Other	1,252		331
Total deferred tax assets	163,291		135,305
Valuation allowance	(150,294)		(120,873)
Total deferred tax assets, net	12,997		14,432
Deferred tax liabilities:
ROU asset basis	(12,752)		(14,432)
Total deferred tax liabilities	(12,752)		(14,432)
Net deferred tax assets	$	245	$	—

Schedule of Unrecognized Tax Benefits

A reconciliation of the beginning and ending balances of unrecognized tax benefit were as follows (in thousands):

	Year Ended December 31,
	2022		2021		2020
Gross unrecognized tax benefits - beginning of year	$	13,902	$	10,143	$	6,971
Increases related to current year tax positions	4,662		3,759		3,129
Increases related to prior year tax positions	—		—		43
Gross unrecognized tax benefits - end of year	$	18,564	$	13,902	$	10,143