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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2021
Income Tax Disclosure [Abstract] |
Schedule of Loss Before Income Taxes | The following table presents components of loss before income taxes for the periods presented (in thousands):
| Year Ended December 31,
| 2021 |  | 2020 |  | 2019
United States | $ | (239,855) |  |  | $ | (362,338) |  |  | $ | (94,718) |
International | 607 |  |  | 40 |  |  | — |
Loss before income taxes | $ | (239,248) |  |  | $ | (362,298) |  |  | $ | (94,718) |
Schedule of Provision for Benefit From Income Taxes | Benefit from income taxes for the periods presented consisted of (in thousands):
| Year Ended December 31,
| 2021 |  | 2020 |  | 2019
Deferred: |  |  |  |  |
U.S. federal | (1,262) |  |  | — |  |  | — |
U.S. state | — |  |  | — |  |  | — |
Foreign | — |  |  | — |  |  | — |
Total deferred: | (1,262) |  |  | — |  |  | — |
Total benefit from income taxes | $ | (1,262) |  |  | $ | — |  |  | $ | — |
Schedule of Effective Tax Rate | The reconciliation between the U.S. federal statutory income tax rate of 21% to the Company’s effective tax for the periods presented is as follows:
| Year Ended December 31,
| 2021 |  | 2020 |  | 2019
U.S. federal provision at statutory rate | 21.0 | % |  | 21.0 | % |  | 21.0 | %
State income taxes | 4.4 |  |  | 0.7 |  |  | 2.9 |
Tax credits | 1.5 |  |  | 0.6 |  |  | 1.9 |
Fair value of financial instruments | (2.3) |  |  | (15.6) |  |  | (6.8) |
Stock-based compensation expense | 2.0 |  |  | (0.4) |  |  | (0.6) |
Executive compensation | (1.1) |  |  | 0.0 |  |  | 0.0 |
Other permanent items | (0.3) |  |  | 0.0 |  |  | 0.0 |
Uncertain tax benefits | (0.8) |  |  | (0.3) |  |  | (0.9) |
Change in valuation allowance | (24.0) |  |  | (6.0) |  |  | (17.5) |
Effective tax rate | 0.4 | % |  | 0.0 | % |  | 0.0 | %
Schedule of Deferred Tax Assets and Liabilities | The Company’s deferred income tax assets and liabilities as of December 31, 2021 and 2020 were as follows (in thousands):
| Year Ended December 31,
| 2021 |  | 2020
Deferred tax assets: |  |  |
Net operating loss carry forward | $ | 120,544 |  |  | $ | 62,346 |
Tax credits | 6,296 |  |  | 3,975 |
Accruals and reserves | — |  |  | 3,323 |
Stock-based compensation expense | 6,944 |  |  | 267 |
Lease liability (ASC 842) | 2,622 |  |  | — |
Accrued expenses | — |  |  | — |
Inventory reserves | 617 |  |  | — |
Other | 15 |  |  | 2 |
Total deferred tax assets | 137,038 |  |  | 69,913 |
Valuation allowance | (130,569) |  |  | (69,222) |
Total deferred tax asset | 6,469 |  |  | 691 |
Deferred tax liabilities: |  |  |
Depreciation and amortization | 1,185 |  |  | 691 |
Prepaid expenses | 2,983 |  |  | — |
ROU asset (ASC 842) | 2,301 |  |  | — |
Total deferred tax liabilities | 6,469 |  |  | 691 |
Net deferred tax assets (liabilities) | $ | — |  |  | $ | — |
Schedule of Reconciliation of the Total Amounts of Unrecognized Tax Benefits | The following is a tabular reconciliation of the total amounts of unrecognized tax benefits (in thousands):
| Year Ended December 31,
| 2021 |  | 2020 |  | 2019
Unrecognized tax benefits as of the beginning of the year | $ | 3,975 |  |  | $ | 2,397 |  |  | $ | 1,473 |
Increases related to prior year tax positions | 535 |  |  | 327 |  |  | — |
Increase related to current year tax positions | 1,786 |  |  | 1,251 |  |  | 924 |
Unrecognized tax benefits as of the end of the year | $ | 6,296 |  |  | $ | 3,975 |  |  | $ | 2,397 |

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