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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2021
Income Tax Disclosure [Abstract] |
Schedule of Effective Tax Rate of Income Tax Expense (Benefit) Differs from Federal Statutory Rate | The effective tax rate of the Company’s income tax expense (benefit) differs from the federal statutory rate as follows:
|  | December 31, |  |
|  | 2021 |  |  | 2020 |  |
Federal statutory income tax rate |  |  | 21.0 | % |  |  | 21.0 | % |
Research tax credit |  |  | 2.1 | % |  |  | 2.8 | % |
Permanent differences |  |  | 0.4 | % |  |  | (1.7 | )% |
Valuation allowance |  |  | (23.5 | )% |  |  | (22.1 | )% |
Provision for income taxes |  |  | 0.0 | % |  |  | 0.0 | % |
Schedule of Tax Effects of Temporary Differences to Significant Components of Deferred Taxes | The tax effects of temporary differences that give rise to significant components of the deferred taxes are as follows (in thousands):
|  | December 31, |
|  | 2021 |  |  | 2020 |
Deferred Tax Assets |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 37,295 |  |  | $ | 21,132 |
Other accrued liabilities |  |  | 937 |  |  |  | 422 |
Deferred revenue |  |  | 993 |  |  |  | 3,111 |
Research tax credits |  |  | 8,078 |  |  |  | 6,018 |
Stock-based compensation expense |  |  | 2,618 |  |  |  | 1,151 |
Intangible asset basis |  |  | 907 |  |  |  | 977 |
Operating lease liabilities |  |  | 3,460 |  |  |  | — |
Total deferred tax assets |  | $ | 54,288 |  |  | $ | 32,811 |
Deferred Tax Liabilities |  |  |  |  |  |
Operating lease right-of-use assets |  | $ | (3,064 | ) |  | $ | — |
Prepaid expenses |  |  | (992 | ) |  |  | — |
Total deferred tax liabilities |  | $ | (4,056 | ) |  | $ | — |
Less: valuation allowance |  |  | (50,232 | ) |  |  | (32,811 | )
Total net deferred tax |  | $ | — |  |  | $ | — |
Reconciliation of Beginning and Ending Unrecognized Tax Benefits | The reconciliation of the beginning and ending unrecognized tax benefits amounts is as follows (in thousands):
|  | Unrecognized Income Tax Benefits |
Balance as of December 31, 2019 |  | $ | 1,566 |
Additions for current year tax positions |  |  | 1,729 |
Additions for tax positions of prior years |  |  | 72 |
Balance as of December 31, 2020 |  |  | 3,367 |
Additions for current year tax positions |  |  | 2,219 |
Additions for tax positions of prior years |  |  | — |
Balance as of December 31, 2021 |  | $ | 5,586 |

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