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Frequently Asked Questions on RSU Sourcing
If you are a nonresident of the grant state on the vest date, state income tax sourcing is calculated using a workday ratio over the allocation period between the grant date and vest date under 20 NYCRR § 132.24 (PDF) (Matter of Stuckless) and CA FTB Pub 1004. Sourced Income = Vest FMV × (Workdays in Source State / Total Workdays Everywhere).
Under New York's Convenience of the Employer rule (20 NYCRR § 132.18(a) PDF), if your assigned employer office remains in New York, remote work-from-home days in another state continue to count as New York workdays for RSU allocation unless your office itself is relocated or you work at a bona fide employer location outside NY.
No. California does not enforce a convenience rule. California only sources RSU income based on physical workdays spent inside California during the grant-to-vesting allocation period.