Executive Summary
I moved from New York to Texas—why does NY still tax my RSUs?
Many states source equity compensation to service days in the state over a defined lookback period. If part of the vest relates to NY workdays, NY may claim a portion even after you move.
What records help?
Employer work-location reports, VPN logs where accepted, travel calendars, and payroll residency certifications. Consistency matters more than perfection.
Which tools on this site help?
Use the California equity source-days calculator for allocation math practice, and read the multi-state remote worker guide for the broader framework.
Figure 1: Many states allocate by where work was performed—not only where you lived on vest day.
Conceptual Model: Service Days
| Step | Action |
|---|---|
| 1 | Identify performance period for the grant/vest |
| 2 | Count days worked by state |
| 3 | Allocate equity income pro rata |
Figure 2: Payroll state, residence, and sourcing can diverge.
Figure 3: Contemporaneous records beat memory in audits.
Related guides & tools
- Remote workers multi-state
- Relocating with equity
- California sourcing rules (relocation guide)
- CA source days calculator
- Job change mid-year
Disclaimer
Educational—state rules differ; hire a multi-state CPA.
Primary sources
| Source | URL |
|---|---|
| FTA (state tax references) | https://www.taxadmin.org/ |