[dualityoftapirs]

If you've been selling everything at every vest event, then wash sale rules don't apply - essentially the IRS doesn't want you to claim a loss when you haven't effectively closed a position, and if you don't hold any shares, then you have closed the position. Your other two points - states don't do income tax calculations based on the grant, but only what vested while you lived/worked in the state in the respective year of the vesting. Basically you don't owe Michigan income tax for a given tax year if you didn't live or work in Michigan during that tax year.

I think it'd be good to visit with a CPA to cover some of these topics. I'm not saying definitely hire one but I think you may have misunderstandings of the tax codes.

[Thorrez]

>if you don't hold any shares, then you have closed the position.

Even if I acquire new shares < 30 days later?

My employer (Google) had a CPA give a recorded presentation about how to file RSU taxes. In it he said that the vests can was your sales, and this is especially prevalent if you have monthly vesting. This was a CPA who specializes in helping Google employees file taxes.

> Your other two points - states don't do income tax calculations based on the grant, but only what vested while you lived/worked in the state in the respective year of the vesting.

See https://www.reddit.com/r/tax/comments/q8ythd/interstate_move... .

Also, that same CPA gave a different recorded presentation specifically about state-to-state RSU taxes, and he said that if you work from another state, you need to track the number of days between grant and vest that you work from that other state in order to properly attribute the earnings to non-resident states.

[toast0]

If they're vesting every month, there's a reasonable question of if the newly vested shares are replacement shares for the shares sold.

The IRS defines a wash sale with

> A wash sale occurs when you sell or trade stock or securities at a loss and within 30 days before or after the sale you:

> Buy substantially identical stock or securities,

> Acquire substantially identical stock or securities in a fully taxable trade,

> Acquire a contract or option to buy substantially identical stock or securities, or

> Acquire substantially identical stock for your individual retirement arrangement (IRA) or Roth IRA.

Is vesting RSUs acquiring shares in a fully taxable trade or buying stock? I don't know and never considered it, but the statute of limitations has run on my RSU days. I also didn't have monthly vests.

> Your other two points - states don't do income tax calculations based on the grant, but only what vested while you lived/worked in the state in the respective year of the vesting. Basically you don't owe Michigan income tax for a given tax year if you didn't live or work in Michigan during that tax year.

I don't know about Michigan, but California's Franchise Tax Board asserts that it is owed tax in tax years where RSUs vest if you lived or worked in California during the vesting period; even if you don't live or work in California during that particular tax year. After I moved to WA, I continued to pay CA income tax, as I had partially vested RSUs. I've heard some companies will cancel and reissue RSUs when you move states, but this wasn't offered for me. FTB is kind enough to say you can use any reasonable method to allocate RSUs and they never asked me to show my work, so I must have done fine?