You need to determine the percentage of workdays during the period between the grant date and the vesting date and the number of days worked in New York during that period. Divide New York work days by total work days and multiply that by your RSU income, and that is your New York compensation related to your RSUs.
According to the New York State Department of Taxation and Finance:
In the case of a nonresident individual who works in New York State, the portion of the individual's compensation related to stock options, restricted stock, and stock appreciation rights that is New York source income is determined by multiplying such compensation by the New York workday fraction.
The New York workday fraction is a fraction whose numerator is the number of days worked within New York State for the grantor during the allocation period and whose denominator is the number of days worked both within and without New York State for the grantor during the allocation period. 1 The allocation period may span multiple years and may include periods in which the nonresident was formerly a New York State resident. See section 132.18 of the Personal Income Tax Regulations for more information about what constitutes a working day within New York.
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