In plain terms
How the tax works
Washington has no broad personal income tax on wages.
New York can tax compensation connected to in-state services or your New York residency period.
Remote work for a New York employer can raise questions about where the work was performed.
Move date alone does not settle how earlier-earned equity is allocated.
What to check on your end
- Your residency change date and documentation.
- Whether you continued working for a New York employer.
- Which vests fell in your New York period.
- Whether part-year New York (and NYC) filing applies.
- New York guidance or a professional for sourcing.
Common mistake
Example scenario (hypothetical)
Illustration only, not your tax situation.
When a CPA is worth it
- You kept a New York employer after moving.
- Vests straddle the move date.
- You had NYC residency before leaving.
- You are unsure about part-year filing.
Sources and notes
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.
State residency and equity-income sourcing vary by state; examples cite California FTB guidance.
- FTB Publication 1100 — Taxation of Nonresidents and Individuals Who Change Residency
California Franchise Tax Board · Official
Resident vs nonresident treatment, California-source wages, and equity compensation when residency changes.
- FTB Publication 1004 — Equity-Based Compensation Guidelines
California Franchise Tax Board · Official
California sourcing for RSUs, stock options, and related equity pay for residents and nonresidents.
Related calculators
Related pages
- New York RSU Tax Guide
New York taxes RSU vest income as compensation; city tax may add another layer for NYC residents.
- Washington RSU Tax Guide
Washington does not tax wage income at the state level, but federal tax and payroll taxes still apply on RSU vests.
- RSU Taxes After Leaving New York
New York sourcing rules can follow you longer than you expect — know what to track after you leave.
For learning, not filing
VestingTax.com is not a CPA firm or tax preparer. Grants, employers, and states all differ. Use the cited IRS and state sources above, your own documents, and a qualified tax professional before you make decisions from this guide.
