Whether you do or don't report the income to New Jersey, the final result should be the same because if you have to claim it as NJ income, it will still be eligible for any tax you pay on that income to New York, which almost certainly will be more than what NJ would tax the same income. You could report it as "Florida" income (no state tax), since that's where you lived when it vested, but it doesn't matter as far as New York is concerned. It's still New York "sourced" because it was generated or compensated by your New York employment.
If you decide not to claim it to New Jersey, retain documentation in case the state asks questions on it.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
