I lived in California for over 20 years till May 2015 and permanently moved overseas for a different job with the same employer. I received employer stock via ESPP and RSU plans while I was a CA resident. I sold a portion of the ESPP stock in March 2015 (while I was a resident) in a Qualifying Disposition. FTB pub 1004 clearly states that the LTCG and Ordinary Income associated with this sale are taxable in California.
So far so good. I have a question on dividend income from ESPP and RSU stock. I received dividends from both ESPP and RSU holdings, both while I was a resident and also as a nonresident.
How does California treat this dividend income? I believe it taxes dividends received while I was a resident; how about dividends received while I was a nonresident? Is it considered income earned from a California source (my ESPP and RSU were granted while I was employed and lived in California)?
Additionally, I received dividends from my equity holdings and interest from cash deposits. I assume I only pay tax on those received while I was a resident - is that correct?
Thanks a lot in advance for the advice and help!
