Box 1 is higher than your salary. Box 12 has a code you don’t recognize. Box 14 says RSU. Here’s exactly what every box means for RSU income — and why Box 2 almost certainly didn’t withhold enough.

Vest in California, live in Texas, work for a Seattle company? The state that taxes your RSU is determined by where you worked when the shares were earned — not where you live when they vest. Full multi-state sourcing guide with real numbers.

Most tech employees assume their broker’s 22% withholding covers their RSU tax bill. Above about $105,700 of taxable income, it doesn’t. Here’s the full breakdown of how RSU income is taxed — and how to calculate your real liability.

Why the gap exists, how large it typically gets at different income levels, and the exact steps to close it before April 15th.

Federal withholding is only half the story. Your state can add 0%–13.3% on top — and the state rate withheld at vest often differs from what you owe. Full state-by-state breakdown with real 2026 numbers.

Sell-to-cover, same-day sale, or hold-and-pay — each approach has a different tax outcome. Here’s how to decide which strategy is right for your situation.

If your broker’s withholding falls short, the IRS expects you to make up the difference quarterly — or pay an underpayment penalty. The complete estimated tax playbook for RSU income.

RSUs are taxed as ordinary income the moment they vest. ISOs and NSOs work completely differently — and the wrong choice at the wrong time can cost you tens of thousands.

Layoff, resignation, or acquisition — unvested RSUs don’t always disappear. Here’s exactly what happens to your unvested equity in each scenario, including the tax clawback rules most employees never read.

That paystub line called RSU offset isn’t an extra deduction — here’s exactly what it means, why it shows up separately, and how it connects to your real RSU tax withholding.