Relocating from California?
Understand the 'Tail Tax' and plan your exit strategy
Related topics: California, FTB, Relocation, Source TaxRead the guide
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RSUs vesting soon?
Optimize withholding and avoid surprises
Related topics: RSU, Vesting, WithholdingRead the guide
Choosing between ISO and NSO?
Understand AMT implications and holding periods
Related topics: ISO, NSO, AMT, Stock OptionsRead the guide
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Related topics: International, Exit Tax, Tax TreatyRead the guide
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California
FTB
The California Tail Tax: Complete Escape Guide
Expert guide on California's source-based taxation of equity compensation after relocation. Learn the FTB allocation formula, safe harbor strategies, and how to minimize your tax exposure when leaving California.
RSU
Withholding
RSU Taxation Basics: The Complete Guide
Everything tech employees need to know about RSU taxation: when you're taxed, how much to expect, withholding strategies, cost basis tracking, and common mistakes to avoid.
83(b)
Expat
Section 83(b) Election for Expats: The $100K Strategic Decision
Expert guide on filing IRS Section 83(b) elections as a non-US person. Includes 30-day deadline mechanics, TIN/ITIN procedures, AMT implications, and why FEIE won't save you.
Tax Rules by Country
Understand equity taxation in your current or future jurisdiction.
Frequently Asked Questions
Quick answers to common equity compensation tax questions.
- How are RSUs (Restricted Stock Units) taxed?
- RSUs are taxed as ordinary income at vesting. The taxable amount equals the fair market value of shares on the vesting date multiplied by the number of shares. Your employer typically withholds 22% federal tax (37% over $1M) plus applicable state taxes.
- What is the difference between ISO and NSO stock options?
- ISOs (Incentive Stock Options) receive preferential tax treatment if holding period requirements are met, with potential for long-term capital gains. NSOs (Non-Qualified Stock Options) are taxed as ordinary income at exercise on the spread between exercise price and fair market value.
- What is the California Tail Tax?
- The California Tail Tax refers to California's ability to tax equity compensation that was granted while you were a California resident, even after you relocate to another state. California uses a source-based allocation formula: California-sourced income = Total income × (CA service days ÷ Total service days).
- Should I make an 83(b) election?
- An 83(b) election can be beneficial when you expect significant appreciation in your company's stock. By electing within 30 days of grant, you pay tax on the current value rather than the potentially higher value at vesting. This converts future gains to long-term capital gains if held for 12+ months.