Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Summary of Loss Before Income taxes

The following table summarizes loss before income taxes:

	Years Ended December 31,
	2019			2018
U.S. pre-tax loss	$	(19,332,809	)	$	(16,406,443	)
Foreign pre-tax gain (loss)		38,524			(43,949	)
Loss before income taxes	$	(19,294,285	)	$	(16,450,392	)

Components of Income Tax Expense

The components of income tax expense are as follows:

	Years Ended December 31,
	2019		2018
Current:
Federal	$	—	$	—
State		3,379		3,526
Total current income tax expense	$	3,379	$	3,526
Deferred:
Federal	$	—	$	—
State		—		—
Total deferred income tax expense	$	—	$	—
Total income tax expense	$	3,379	$	3,526

Schedule of Difference in Actual Income Tax Expense Computed by Applying the Statutory Federal Income Tax Rate to Loss Before Income Taxes

The Company’s actual income tax expense for the years ended December 31, 2019 and 2018 differ from the expected amount computed by applying the statutory federal income tax rate to loss before income taxes as follows:

	Years Ended December 31,
	2019			2018
Computed tax (benefit) at 21%	$	(4,051,800	)	$	(3,454,582	)
State taxes, net of federal benefit		(881,670	)		(384,035	)
Stock-based compensation		183,167			82,024
Foreign tax rate differential		4,298			(3,158	)
Return to provision		80,668			(31,111	)
Other		51,737			51,598
Research and development tax credit - state		(342,320	)		(511,845	)
Research and development tax credit - federal		(301,878	)		(506,364	)
Uncertain tax position adjustment for prior periods		650,687			1,029,115
Increase in valuation allowance		4,610,490			3,731,884
	$	3,379		$	3,526

Schedule of Deferred Tax Assets and Liabilities

Deferred tax assets and liabilities comprise the following:

	Years Ended December 31,
	2019			2018
Deferred tax assets:
Net operating loss carryforwards	$	38,357,970		$	33,431,082
Research and development credits		3,061,981			3,076,441
Deferred revenue		154,497			86,567
Inventory reserve		10,155			9,645
Fixed assets and intangibles		217,332			223,767
Accrued NuvoGen liability		1,456,435			1,720,335
Accrued expense		—			86,034
Lease liability		359,603			—
Other		150,134			106,913
Gross deferred tax assets		43,768,107			38,740,784
Valuation allowance		(43,350,682	)		(38,740,784	)
Deferred tax assets, net		417,425			—
Deferred tax liabilities:
Right of use asset		311,633			—
Other		105,792			—
Total deferred tax liabilities		417,425			—
Net deferred tax assets (liabilities)	$	—		$	—

Schedule of Reconciliation of Gross Unrecognized Tax Benefits

A reconciliation of the Company’s gross unrecognized tax benefits is as follows:

	Years Ended December 31,
	2019		2018
Balance at beginning of year	$	1,538,220	$	—
Increases to prior positions		650,687	$	1,029,115
Increases for current year positions		542,108		509,105
Balance at end of year	$	2,731,015	$	1,538,220