In 2016, when I started at my current employer, I received a grant of Restricted Stock Units (RSUs) that vests over 4 years. I was employed in our NY office 2016-2018 and San Francisco Office 2016-present.
None of my RSUs were "delivered" until 2019, when the company went public. As such, this is the first year that RSUs are shown on my W-2 and need to be reported on my return.
Given my employment in multiple states, how much RSU income do I report on each state tax return? Do I pro-rate the amount based on the number of days employed in each location? For example, if my RSU grant is wroth $100K and I was employed for 300 days in NY and 300 days in CA, would I report $50K on each state's return?