New York · Stock Options & RSUs
New York allocates equity comp by your workdays from GRANT to VEST — not grant to exercise.
If you earned equity while working in New York and later moved away, New York still claims its share when the income lands — computed over a specific window that surprises people who worked in other states.
How does New York source my stock options or RSUs after I move away?
New York applies a workday allocation over the period from GRANT DATE to VESTING DATE: New York workdays over total workdays in that window, applied to the compensation income when recognized. This is Tax Law §631(g) as implemented in TSB-M-07(7)I. Even if you exercise years later as a nonresident, the grant-to-vest New York fraction is taxable by New York.
Is New York's window the same as California's?
Commonly misreportedNo — and this trips up multistate employees. California generally allocates over grant-to-EXERCISE; New York uses grant-to-VEST. The two windows can overlap imperfectly, producing more or less than 100% combined allocation; the resident-credit mechanics of each state then determine actual relief.
What about equity that vested entirely while I worked in New York?
Then the entire compensation element is New York-source when recognized, even if you are a nonresident living elsewhere at exercise or settlement. Conversely, awards granted AND vested entirely after a genuine move out of New York (with no New York workdays in the window) are not New York-source wages.
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Related New York tax questions: Nonresident Income Allocation · Remote Work & the Convenience Rule · Domicile & Leaving New York
Tax intelligence, not tax advice. Every answer above cites primary law you can check; a qualified professional should review your specific situation before filing. TaxPulse — a PulseNetwork intelligence engine.