Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Provision for Income Taxes

The provision for income taxes consisted of the following (in thousands):

	Year Ended December 31,
	2022		2021		2020
Current:
U.S. Federal	$	—	$	—	$	—
U.S. State	7		(576)		823
Foreign	14		1		—
Total Current	$	21	$	(575)	$	823
Deferred:
U.S. Federal	$	—	$	—	$	—
U.S. State	—		—		—
Foreign	—		—		—
Total deferred	$	—	$	—	$	—

Schedule of Effective Tax Rate Reconciliation

The reconciliation of federal statutory income tax rate to our effective income tax rate is as follows:

	Year Ended December 31,
	2022		2021		2020
Taxes at the U.S. statutory tax rate	21.0	%	21.0	%	21.0	%
Effect of Tax Act	—		—		1.1
Change in valuation allowance	(25.1)		(28.2)		(4.0)
Research tax credits	4.9		4.1		(9.2)
Stock-based compensation	(0.5)		3.2		(7.9)
Other	(0.4)		0.1		0.1
Total provision for income taxes	(0.1)	%	0.2	%	1.1	%

Schedule of Deferred Tax Assets and Liabilities

The components of the Company’s net deferred tax assets are as follows (in thousands):

	December 31,
	2022		2021
Deferred tax assets:
Net operating loss carryforwards	$	67,492	$	59,285
Tax credit carryforwards	69,562		48,058
Research expense capitalization	61,869		—
Contract liabilities	70,824		75,281
Operating lease liabilities	14,712		15,040
Stock-based compensation	44,473		30,185
Accruals and other	18,381		15,385
Gross deferred tax assets	347,313		243,234
Valuation allowance	(332,580)		(228,586)
Net deferred tax assets	14,733		14,648
Deferred tax liabilities:
Property and equipment	(7,314)		(7,424)
Operating lease right-of-use assets	(7,419)		(7,224)
Net deferred tax assets	$	—	$	—

Schedule of Reconciliation of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows (in thousands):

	December 31,
	2022		2021		2020
Unrecognized tax benefits at January 1	$	13,699	$	8,139	$	5,299
Additions for tax positions taken in a prior year	135		1,042		—
Additions for tax positions taken in the current year	5,537		4,725		3,009
Reductions for tax positions taken in the prior year	—		(207)		(169)
Unrecognized tax benefits at December 31	$	19,371	$	13,699	$	8,139