ANSWER
No, this would not create GA income in 2015. MN will tax this income.
You will want to file a non-resident return
to retrieve the GA withholding. Please
note a common state strategy is to push back on such a filing. So, be ready for some questions.
Assuming you did not make an 83(b) election in 2012, there
would be no GA income in 2012.
Please note you used the term restricted units and RSU. These terms are often used interchangeably. However, restricted units and RSUs have different tax treatments. RSU are not eligible for 83(b) election.
ADDITIONAL RESOURCES
You can view the Georgia
residency FAQ for additional information.
