For 2025 tax year
- Moved from NYC/NYS to Seattle WA early in the year (2/15/25)
- Work for same multi-national company employer with office in NYC/Seattle (transferred from NYC to Seattle office) Each office location's employee are resident of that state and payroll process local tax to that state (WA now have payroll long term care tax)
- Have RSUs granted early 2023 becoming vested throughout 2025 after leaving NYC/NYS
A few things to confirm
C1 - NYS tax on RSU granted in NYS and vested after leaving NYS use a formula to calculate fraction of NYS work day during the allocation period (grant date to vest date).
C2 - NYC taxation on vested RSU is based on residency so no NYC tax for RSU that vests after leaving NYC even if RSU was granted while NYC/NYS resident.
C3 - A few week business trip to NYC as WA resident. For NYS taxes, wages during this period is taxable (NY sourced). Business trip days will count as NY work days for NYS taxable % of vested RSU. For NYC taxes, NYC tax is residency based and does not tax this fraction of wage and vesting RSU during the business trip.
C4 - Interests, mutual fund/ETF dividends, CGs all taxable when paid out while NYC/NYS resident. Not taxable when not NYC/NYS resident.
