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Remote Work and California Tax: Residency and Sourcing Rules

This pathway prepares you for professional tax and employer conversations about workday tracking, equity compensation, and California sourcing rules that may apply even after you move.

What This Pathway Covers

This page is being developed. In the full guide, you will find:

  • California residency rules. The factors California uses to determine whether you are still a resident for tax purposes, and how to establish clean break.
  • California sourcing of income. When California still taxes income earned by non-residents, and what types of compensation are affected.
  • Equity compensation. How stock options, RSUs, and ISO/NSO grants are taxed across state lines. The importance of grant date, vesting date, and exercise location.
  • Employer conversations. What to discuss with your employer: workday tracking, payroll tax withholding, state registration, and compensation adjustments.

Professionals to consult: A CPA or tax professional specializing in multi-state taxation (this is the most important consult for remote workers), your employer's HR or payroll department, an equity compensation specialist.