Massachusetts changed the definition of "gross income from sources within the Commonwealth" for tax years beginning on or after January 1, 2003 as it applies to non-residents that are required to pay Massachusetts personal income taxes, to include "but not be limited to, gain from the sale of a business or of an interest in a business, distributive share income, separation, sick or vacation pay, deferred compensation..." If your RSUs were awarded prior to your moving out Massachusetts, then they are taxable as wages by Massachusetts. You will have to file a Massachusetts Non-Resident return. You will also receive a credit from Pennsylvania for the tax you pay to Massachusetts, although the credit may less than the amount of MA tax you have to pay. For more information click on MA Taxation of Income Earned by Non-Residents
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