1. The RSUs are Massachusetts-source income so it will be taxed if you are a resident or nonresident.
Massachusetts gross income includes income from sources within Massachusetts. It specifically includes income gained from or connected with any trade or business, whether or not you were actively engaged in a trade or business or employment in Massachusetts in the year you received income from:
- Stock options (nonqualified) granted or connected to employment, or to conducting a trade or business in Massachusetts
- Stock ownership as part of compensation for personal services in Massachusetts
2. You will have to file 2022 nonresident Massachusetts tax return for the RSUs.
3. You will be able to take a "credit for taxes paid to another state" in California. NOTE: For 2021, you will have to determine the amount that vested after you moved to California- this will be the Massachusetts nonresident income for the year and the amount you will indicate as the California income taxed by both states.
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