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
Related Calculators
RSU Multi-State Allocator
Workday-fraction allocation of RSU vest income across multiple US states. CA + NY 14-day rule support.
RSU Trailing State Tax Calculator
Sale-time state tax when selling RSUs after moving states. CA FTB Pub 1004 source rule + NY 14-day rule.
RSU Tax Calculator
Vesting FMV ordinary income + capital gains on sale
Stock Options (ISO vs NSO)
NSO ordinary income at exercise, ISO bargain element, AMT