Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Reconciliation of U.S Federal Statutory Income Tax Rate to Company's Effective Income Tax Rate

A reconciliation of the U.S. federal statutory income tax rate to the Company’s effective income tax rate is as follows:

	Year Ended December 31,
	2022			2021			2020
Federal statutory income tax rate		(21.0	)%		(21.0	)%		(21.0	)%
Research and development tax credits		(3.1	)		(16.6	)		(6.4	)
State taxes, net of federal benefit		(4.3	)		(2.8	)		(7.8	)
Stock-based compensation		0.6			(0.4	)		(5.8	)
Uncertain tax position reserves		4.6			—			—
Other		0.3			0.4			0.2
Change in deferred tax asset valuation allowance		22.9			40.4			40.8
Effective income tax rate		—	%		—	%		—	%

	Year Ended December 31,
	2022			2021			2020
Federal statutory income tax rate		(21.0	)%		(21.0	)%		(21.0	)%
Research and development tax credits		(3.1	)		(16.6	)		(6.4	)
State taxes, net of federal benefit		(4.3	)		(2.8	)		(7.8	)
Stock-based compensation		0.6			(0.4	)		(5.8	)
Uncertain tax position reserves		4.6			—			—
Other		0.3			0.4			0.2
Change in deferred tax asset valuation allowance		22.9			40.4			40.8
Effective income tax rate		—	%		—	%		—	%

Schedule of Net Deferred Tax Assets

Net deferred tax assets as of December 31, 2022 and 2021 consisted of the following:

	December 31,
	2022			2021
Deferred tax assets:
Net operating loss carryforwards	$	132,560		$	108,189
Research and development tax credit carryforwards		48,854			53,133
Section 174 capitalized research and development expenses		38,894			—
Stock-based compensation expense		20,048			16,045
Lease liability		29,717			6,635
Deferred revenue		29,922			36,666
Accrued expenses		4,044			2,475
Section 163(j) limitation		2,303			1,368
Depreciation and amortization		396			247
Other		200			274
Total deferred tax assets	$	306,938		$	225,032
Deferred tax liabilities:
Depreciation and amortization		—			—
Right of use assets		(29,568	)		(4,918	)
Total deferred tax liabilities		(29,568	)		(4,918	)
Valuation allowance	$	(277,370	)	$	(220,114	)
Net deferred tax assets	$	—		$	—

Summary of Changes In Valuation Allowance for Deferred Tax Assets

Changes in the valuation allowance for deferred tax assets during the years ended December 31, 2022, 2021 and 2020 related primarily to the increases in NOLs, research and development tax credit carryforwards and capitalized research and development expenses pursuant to IRC Section 174, and stock-based compensation were as follows:

	Year Ended December 31,
	2022			2021			2020
Valuation allowance at beginning of year	$	(220,114	)	$	(193,736	)	$	(157,346	)
Decreases recorded as benefit to income tax provision		—			—			—
Increases recorded to income tax provision		(57,256	)		(26,378	)		(36,390	)
Valuation allowance as of end of year	$	(277,370	)	$	(220,114	)	$	(193,736	)

Schedule of change in unrecognized tax benefits roll forward

The changes in the Company's unrecognized tax benefits for the years ended December 31, 2022, 2021, and 2020 were as follows:

	Year Ended December 31,
	2022		2021		2020
Balance at beginning of year	$	—	$	—	$	—
Increase in unrecognized tax benefits as a result of tax positions taken    during the year		12,528		—		—
Reduction to unrecognized tax benefits		—		—		—
Increases in unrecognized tax benefits as a result of tax positions taken    during current period	$	12,528	$	—	$	—