The geographical breakdown of loss before provision for income taxes is as follows:

	Year Ended December 31,
	2020			2019			2018
	(in thousands)
United States	$	(81,670	)	$	(89,459	)	$	(54,395	)
International	$	910			1,024			758
Loss before provision for (benefit from) income taxes, net	$	(80,760	)	$	(88,435	)	$	(53,637	)

	Year Ended December 31,
	2020		2019			2018
	(in thousands)
Current tax provision (benefit):
Federal	$	—	$	—		$	—
State		—		—			—
Foreign		59		85			(180	)
Total current tax provision (benefit)	$	59	$	85		$	(180	)
Deferred tax provision (benefit):
Foreign		83		(245	)		(122	)
Total deferred tax provision (benefit)	$	83	$	(245	)	$	(122	)
Total provision for (benefit from) income taxes	$	142	$	(160	)	$	(302	)

The reconciliation between income taxes computed at the federal statutory income tax rate and the provision for (benefit from) income taxes is as follows:

	Year Ended December 31,
	2020			2019			2018
Federal statutory rate		21.0	%		21.0	%		21.0	%
Effect of:
Change in valuation allowance		(23.6	)		12.4			(22.2	)
Federal tax credit		5.8			1.5			2.4
Warrant issuance and remeasurement		(4.2	)		(5.3	)		—
Effect of ownership change on deferred tax assets		1.3			(29.0	)		—
State income tax benefit, net of federal benefit		0.2			0.2			0.3
Other permanent items		(0.7	)		(0.6	)		(1.0	)
Total provision for (benefit from) income taxes%		(0.2	)%		0.2	%		0.5	%

	December 31,
	2020			2019
	(in thousands)
Deferred tax assets:
Net operating loss carryforwards	$	14,011		$	2,649
Stock based compensation		6,459			4,663
59 (e) expenditures and amortization		6,222			5,902
Federal R&D and orphan drug credits		5,107			486
License fee		3,224			2,538
Other		1,024			967
Gross deferred tax assets		36,047			17,205
Valuation allowance		(35,513	)		(16,441	)
Total deferred tax assets		534			764
Deferred tax liabilities:
Lease Asset		114			244
Other		73			90
Total deferred tax liabilities		187			334
Total net deferred tax assets	$	347		$	430

Recognition of deferred tax assets is appropriate when realization of these assets is more likely than not. Based upon the weight of available evidence, which includes historical operating performance and the recorded cumulative net losses in prior fiscal periods, the Company recorded a full valuation allowance of $35.2 million and $16.4 million against the net U.S. deferred tax assets as of December 31, 2020 and 2019. The U.S. net valuation allowance increased by $18.8 million for the year ended December 31, 2020. The U.S. net valuation allowance decreased by $10.9 million for the year ended December 31, 2019.

Management assesses the available positive and negative evidence to estimate if sufficient future taxable income will be generated to use the existing U.S. deferred tax assets. Based on the weight of all evidence, including a history of operating losses and the Company’s ability to generate future taxable income to realize the assets, management has determined that it is more likely than not that the U.S. deferred tax assets will not be realized.

Utilization of the Company’s net operating loss and U.S. research and development credit carryforwards to offset taxable income are subject to an annual limitation, pursuant to Internal Revenue Code (IRC) Sections 382 and 383. As a result of ownership changes that have occurred, the most recent which occurred during 2019, certain of the Company’s tax attributes existing as of the date of the ownership change are not be available for future use. The loss of these attributes did not have any impact on the financial statements since the net U.S. deferred tax assets are offset by a full valuation allowance.

As of December 31, 2020, the Company had gross U.S. federal tax net operating loss carryforwards of $54.8 million, that are eligible for an indefinite carryforward, and gross state operating loss carryforwards of $52.4 million expiring in years ranging from 2022 to 2040. The Company also has U.S. net tax credit carryforwards of $4.6 million which begin to expire in 2039 and net tax credit carryforwards in a foreign jurisdiction of $0.5 million which begin to expire in 2038.

The activity related to the gross amount of unrecognized tax benefits is as follows:

	Year Ended December 31,
	2020			2019			2018
	(in thousands)
Beginning balance	$	314		$	264		$	43
Increases based on tax positions related to prior years		—			—			109
Decreases based on tax positions related to prior years		(54	)		(103	)		—
Decreases due to ownership change		(207	)		—			—
Increases based on tax positions in current year		568			153			112
Settlement		—			—			—
Lapse of statute of limitations		—			—			—
Ending balance	$	621		$	314		$	264

If recognized, gross unrecognized tax benefits would not have a material impact on the Company’s effective tax rate due to the Company’s full valuation allowance position on the U.S. deferred tax assets. From time to time, the Company is subject to review by tax authorities. It is not possible to estimate the impact of changes, if any, to previously recorded uncertain tax positions. However, the Company does not expect the changes, if any, to be materially different from what is recorded and will adjust its estimate and liability as necessary.

The Company recognizes interest and penalties related to unrecognized tax benefits in the provision for income taxes in the accompanying consolidated statement of operations. Accrued interest and penalties, if applicable, are included in accrued liabilities in the consolidated balance sheet. For the years ended December 31, 2020 and 2019, the Company did not recognize any accrued interest and penalties.

The Company is subject to taxation in the United States, various states, Canada and Australia. Tax years 2017 through 2019 remain open to examination by the United States, various state jurisdictions and Canada. The tax year ended December 31, 2019 remains open to examination in Australia. The Company is not under examination in any tax jurisdiction for any year.