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Equity Relocation Planner

Considering moving before your unvested RSUs vest? Compare state tax in both scenarios and see whether your former state may still claim a trailing portion of vest income.

Stay in CA

$10,389

total state tax over vest period

Move to TX

$6,868

total state tax over vest period

Estimated savings by moving: $3,521

Trailing-state warning: CA (FTB Pub 1004) may continue to source the pre-move portion of vest income to CA even after relocation.

Assumes single filing status and does not include federal tax — state tax only, for the workday-allocated grant-to-vest portion.

Detailed multi-state RSU tools

Equity relocation FAQs

Will moving before RSUs vest avoid state income tax?

A move can reduce residence-state tax, but the former state may still tax compensation sourced to work performed there during the grant-to-vest period. The answer depends on the two states, the service period, and your residency dates.

Are RSUs taxed when granted or when vested?

For a typical restricted stock unit award, federal wage income is generally recognized when shares are delivered at vesting, not at grant. The employer usually reports the fair market value as W-2 wages and withholds payroll taxes.

What is trailing-state tax on equity compensation?

Trailing-state tax is a former state's claim on the portion of compensation earned from services performed there before the employee moved. RSUs and other deferred compensation can vest after the move while retaining source income in the former state.

Sources

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