Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Income (loss) Before Provision for Income Taxes

For financial reporting purposes, income (loss) before provision for income taxes, includes the following components (in thousands):

	December 31,
	2021			2020
Domestic	$	(32,608	)	$	(53,412	)
Foreign		—			—
Loss before income taxes	$	(32,608	)	$	(53,412	)

Schedule of Components of Provision for Income Taxes

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

	December 31,
	2021		2020
Current:
Federal	$	—	$	—
State		1		1
Total current		1		1
Total deferred		—		—
Provision for income taxes	$	1	$	1

Schedule of reconciliation of the provision for income taxes

A reconciliation of the provision for income taxes computed using the U.S. statutory federal income tax rate compared to the income tax provision included in the statement of operations and comprehensive loss is as follows (in thousands).

	December 31,
	2021			2020
Tax on U.S. statutory rate on income before income taxes	$	(6,847	)	$	(11,217	)
State taxes		(5,405	)		1
State valuation allowance		5,405			—
Federal valuation allowance		6,600			10,986
Tax credits		—			122
Other		248			109
Provision for income taxes	$	1		$	1

Summary of Deferred Tax Assets and Liabilities

The significant components of the Company’s net deferred tax assets and liabilities are as follows (in thousands).

	December 31,
	2021			2020
Deferred tax assets:
Federal and state NOL carryforward	$	17,469		$	9,681
Research and other credits		2,671			2,652
Fixed assets		15			25
Reserves and accruals		947			554
Stock based compensation		535			119
Other intangibles		12,589			8,019
Other DTA		266			—
Total gross DTA		34,492			21,050
Less: valuation allowance		(34,492	)		(21,050	)
Total deferred tax assets		—			—
Deferred tax liabilities		—			—
Net deferred tax assets	$	—		$	—

Summary of Activity Relating to Gross Amount of Unrecognized Tax Benefits

The Company has the following activity relating to the gross amount of unrecognized tax benefits (in thousands):

	Year Ended December 31,
	2021			2020
Beginning balance	$	663		$	651
Additions based on tax positions related to prior year		—			19
Decreases based on tax positions related to prior year		(97	)		(120	)
Additions based on tax positions related to current year		102			113
Ending balance	$	668		$	663