Executive Summary
Quick Answer
I moved from New York to Texas—why does NY still tax my RSUs?
Source: State sourcing doctrines (varies)
Quick Answer
What records help?
Source: Audit practice (general)
Quick Answer
Which tools on this site help?
Source: Internal
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
Disclaimer
Educational—state rules differ; hire a multi-state CPA.
Primary sources
| Source | URL |
|---|---|
| FTA (state tax references) | https://www.taxadmin.org/ |