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Nevada · rsu tax

RSU taxes in Nevada: withholding, supplemental wages, and state nexus

Nevada has no state income tax, but federal and trailing-state rules still apply to RSU vesting. Here's what actually changes.

What Nevada residents actually pay

Nevada has no state income tax on wages. That removes a layer — but federal AMT, federal capital gains, and the 3.8% Net Investment Income Tax still apply, and a prior state may still have a claim.

No state income tax; popular exit destination.

Withholding gap

Federal supplemental-wage withholding on RSU vesting is flat — 22%, rising to 37% once year-to-date supplemental wages exceed $1M. If your actual marginal rate is higher, the shortfall shows up at filing. In Nevada, layer on no additional state tax and model what you'll owe before year-end.

Sourcing when you move

If you earned part of a vesting tranche while in a different state, most high-tax states (California, New York, Massachusetts) use workday allocation between grant and vest. Your payroll will likely withhold only for your current state, so a manual true-up at filing is the rule, not the exception.

Frequently asked

Does Nevada tax RSU income the same as wages?
Nevada has no state income tax on wages, so RSU ordinary income is federal-only. Note that Washington residents still owe the 7% state long-term capital gains tax on sales above the threshold, and other states may claw back some income if your grant pre-dated your move.
What happens if I exercise ISOs while living in Nevada?
Nevada does not run a separate state AMT, so only federal AMT applies. You still need to model the bargain element carefully if you plan a cashless exercise-and-sell.
I moved to Nevada from another state. Who taxes my vesting RSUs?
Most high-tax states (CA, NY, MA) source RSU ordinary income to workdays between grant and vest. If your grant pre-dates your Nevada move, expect the old state to tax the portion of each tranche attributable to workdays earned there. Nevada taxes the remainder.
Can I reduce Nevada taxes by timing my RSU sales?
Nevada has no state income tax, so sale timing affects only your federal bill. NIIT and federal capital-gains brackets are still in play.

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