A job move can change how your equity is taxed. These guides focus on timing, residency, and the questions to ask before you pack.
Rates and rules change. Content is reviewed for tax year 2026. Check the last-reviewed date and methodology on each page, then confirm against IRS or state guidance before you file.
State sourcing rules may depend on facts and timing
Which state taxes RSU income depends on residency, work location, grant terms, and vest date, not just where you live on December 31. Day-count splits and flat-rate estimates on this site are planning tools only, not legal sourcing determinations.
Spot an outdated rate or date?
We update when we can, but we miss things. Send a link to the official source if you have one.
Email usMoving states can change which jurisdiction taxes RSU vest income — especially if you vest while a resident of one state and sell after leaving, or if you work remotely from a different state than your employer.
These guides focus on timing, residency, and sourcing questions. State rules vary; examples cite official California and New York guidance where available.
Educational checklist — gather these before running calculators or filing. Your plan administrator may use different labels.
A mid-year relocation can split which state taxes vest income. Keep lease, domicile, and payroll records — not just your current mailing address.
States you left may still tax income connected to work performed or residency while you lived there. A move date alone does not end prior-state obligations.
California and New York tech workers moving to no-tax states (Texas, Washington, Florida) generate the most questions. Start with the general moving-states guide, then the state-specific page that matches your route.
Primary tax claims on this page are supported by the official and secondary sources below. Broker and software links describe reporting mechanics — confirm rules against IRS or state guidance.
Multi-state sourcing depends on residency and work location rules — examples cite CA and NY official guidance.
California Franchise Tax Board · Official
Resident vs nonresident treatment, California-source wages, and equity compensation when residency changes.
New York State Department of Taxation and Finance · Official
Allocation methods, part-year resident rules, and RSU income recognition tied to federal recognition at vest.
Confirm any tax outcome with your documents and a qualified tax professional. See our editorial standards for how we source and update pages.
Moving mid-year can mean more than one state has a claim on part of your compensation — planning beats guessing.
Leaving California does not always end state tax on all future income — timing and sourcing rules matter.
New York sourcing rules can follow you longer than you expect — know what to track after you leave.
Washington has no state income tax on wages, but California may still tax income earned while you were a resident.
Texas has no state income tax on wages, but your move date relative to vest dates still matters for CA.
Florida does not tax wage income at the state level, but California may tax compensation earned while you lived there.
Nevada has no state income tax on wages; plan around California sourcing for income earned before your move.
Florida has no state income tax on wages; New York may still tax income tied to NY work before you moved.
Texas does not tax wage income at the state level; track NY-sourced wages from before your move.
Washington has no state income tax on wages; understand what New York may still tax from your NY period.
Washington does not tax wage income at the state level, but federal tax and payroll taxes still apply on RSU vests.
Texas does not impose state income tax on wages, which changes cash-flow planning but not federal RSU tax.
Florida does not tax wage income at the state level; focus on federal withholding gaps and any prior-state sourcing.
California taxes RSU vest income as wages; withholding and bracket stacking deserve extra attention here.
New York taxes RSU vest income as compensation; city tax may add another layer for NYC residents.
Massachusetts taxes RSU vest income as wages; plan for state withholding on top of federal.
New Jersey taxes compensation income including RSU vests; cross-border work adds filing complexity.
Oregon taxes RSU vest wages; compare offers and moves with state tax in mind.
Colorado taxes RSU vest income as wages; understand state withholding alongside federal supplemental rates.
Illinois taxes RSU vest income as wages; part-year residency applies if you move in or out.
Pennsylvania taxes wages including RSU vest income; remote and multi-state work need clear documentation.
Remote work can create multi-state tax questions — your home state, employer state, and vest timing all matter.
Washington has no state income tax on RSU vests — your effective rate is federal plus FICA, not a single published WA RSU percentage.
California adds progressive state tax on RSU vest FMV — effective rate is CA plus federal plus FICA, not one flat RSU percentage.
Texas has no state income tax on RSU vests — effective rate is federal plus FICA, not a published Texas RSU percentage.
New York adds progressive state tax and NYC local tax for city residents on RSU vest FMV — no single NY RSU percentage.
Florida has no state income tax on RSU vests — effective rate is federal plus FICA, with prior-state sourcing possible after a move.
New Jersey taxes RSU vest FMV as wages — effective rate is NJ plus federal plus FICA, with extra complexity for NYC cross-border commuters.
Massachusetts taxes RSU vest FMV as wages — verify current MA DOR rates plus federal and FICA for effective planning.
Colorado applies flat state income tax to RSU vest wages — federal marginal tax and FICA still apply on top.
Oregon taxes RSU vest wages at progressive state rates — federal marginal tax and FICA still apply on top.
Illinois applies flat state income tax to RSU vest wages — federal marginal tax and FICA still apply on top.
Pennsylvania taxes RSU vest wages as compensation — Philadelphia and other locals may add wage tax on top of state.
Georgia taxes RSU vest wages; compare offers and moves with state tax in mind — especially vs Florida neighbors.
Georgia applies progressive state income tax to RSU vest wages — federal marginal tax and FICA still apply on top.
Virginia taxes RSU vest wages; DMV cross-border workers need residency and sourcing review.
Virginia applies progressive state income tax to RSU vest wages — federal marginal tax and FICA still apply on top.
North Carolina taxes RSU vest wages; verify current NC DOR rates for your filing year.
North Carolina applies state income tax to RSU vest wages — federal marginal tax and FICA still apply on top.
Arizona taxes RSU vest wages; compare offers with California and Texas using state tax tools.
Arizona applies state income tax to RSU vest wages — federal marginal tax and FICA still apply on top.
Ohio taxes RSU vest wages; some cities add municipal income tax on top of state.
Ohio applies state income tax to RSU vest wages — municipal tax may apply in some cities; federal marginal tax and FICA still apply.
Michigan taxes RSU vest wages; Detroit city income tax may apply for city residents and workers.
Michigan applies state income tax to RSU vest wages — Detroit city tax may add a local layer; federal marginal tax and FICA still apply.
Connecticut taxes RSU vest wages; tri-state commuters to NYC need residency and credit review.
Connecticut applies progressive state income tax to RSU vest wages — federal marginal tax and FICA still apply on top.
Wisconsin taxes RSU vest wages; IL border commuters and part-year moves need residency and credit review.
Wisconsin applies progressive state income tax to RSU vest wages — federal marginal tax and FICA still apply on top.
Minnesota taxes RSU vest wages; MN-WI border commuters and part-year moves need residency and credit review.
Minnesota applies progressive state income tax to RSU vest wages — federal marginal tax and FICA still apply on top.
Tennessee has no state income tax on RSU vest wages for typical residents — federal and FICA still apply.
Tennessee has no state RSU tax rate on wages — plan on federal plus FICA, not a TN percentage.
Indiana taxes RSU vest wages; verify current IN DOR rates and county rules for your residence.
Indiana applies state income tax to RSU vest wages — county tax may add a local layer; federal and FICA still apply.
Tennessee has no state income tax on wages, but your move date relative to vest dates still matters for California.
Missouri taxes RSU vest wages; KC metro cross-border and part-year moves need residency review.
Missouri applies progressive state income tax to RSU vest wages — federal marginal tax and FICA still apply on top.
Georgia taxes post-move vest wages; California may still claim pre-move or CA-connected vests — move date matters.