GA RSUs taxation if granted during in GA and taxpayer later moved out of state

[taoj]

Hello,

What is the GA tax withholding requirement and taxation of the RSUs (Restricted Stock Units) that were granted while a taxpayer was a resident of GA who later moved to another state and are now vested when the taxpayer is in another state? Will GA still count some part of the vested RSUs while the taxpayer resides in another state as taxable income under GA (e.g. such as in CA law where the taxable amount is prorated by the time ratio counted from moving date divided by from vested date)? I cannot find the reference of this situation in the GA booklet, so if someone can give an answer or the relevant section in GA tax book, that would be great.

Thank you.

Note: A similar question was asked here https://ttlc.intuit.com/community/investments-and-rental-properties/discussion/a-grant-of-restricted..., but it is old (year 2014) and the reference to GA website no longer works.

[Anonymous_]

You can page the person who responded:

@RayW1 

However, the post is so old it is doubtful that person will respond.

[TomD8]

Georgia Administrative Code Rule 560-7-8-.01 states:

"Compensation for personal services rendered by a non-resident wholly within this State is to be included in gross income although payment is received at a point outside this State or from a non-resident individual, partnership or corporation."

https://casetext.com/regulation/georgia-administrative-code/department-560-rules-of-department-of-re...

[taoj]

Thanks! Just message the person.

[taoj]

@Tom Just to confirm, when you said correct, you meant all vested income during out-of-GA is not GA taxable?

I think the issue here is "wholly within this State" where I am not sure how to intepret. Would the state consider the activity of receiving a vested RSU as partly happened during the time in GA? At least that's what the argument of CA would be -- that vested RSU is partly due to activity during in-state residence.

[taoj · Accepted solution]

Answering to myself: the accounting done is that the RSU is prorated, as similar to the way CA does.