New Hampshire
Every equity-comp topic that hits differently in New Hampshire. Written for tech employees earning RSUs, ISOs, NSOs, ESPPs, or pre-IPO stock.
No wage-income tax; interest & dividends tax phasing out.
Topics for New Hampshire
- rsu taxRSU taxes: withholding, supplemental wages, and state nexus
New Hampshire has no state income tax, but federal and trailing-state rules still apply to RSU vesting. Here's what actually changes.
Open - iso amtISO exercises and AMT
New Hampshire does not run a separate state AMT. Federal AMT still applies on your ISO bargain element; we walk through the interaction.
Open - capital gainsCapital gains tax: long-term vs short-term, RSU sale edge cases
New Hampshire has no state income tax, but Washington's 7% gains tax and federal NIIT still apply. Here's what New Hampshire residents actually pay.
Open - qsbsQSBS: federal Section 1202 and state conformity
Whether New Hampshire honors the federal QSBS gain exclusion on Section 1202 stock — and what it means for founders and early employees selling after five years.
Open - moving with-equityMoving to or from New Hampshire with unvested equity: trailing nexus rules
How New Hampshire sources RSU, ISO, and NSO income when vesting straddles your move. Covers workday-allocation, grant-to-vest rules, and what to tell your payroll team.
Open - rsu vestingRSU vesting schedules: cadence, withholding, and annual tax cycle
New Hampshire has no state income tax on RSU vests, but federal withholding, NIIT exposure, and trailing-state rules still shape the vesting cycle. Here's the actual cadence.
Open - espp stateESPP taxation: ordinary income, qualifying dispositions, and payroll
New Hampshire has no state income tax, so ESPP discount income is federal-only. Here's what that actually means for same-day and long-hold sales.
Open - nso stateNSO exercises and state tax
New Hampshire taxes no ordinary wage income, so NSO exercise spread costs you only federal (up to 37%) plus Medicare. The "state discount" is real and worth planning around.
Open - 401k state-tax401(k) and retirement accounts: state deduction and Roth considerations
Pre-tax 401(k) contributions give no state-level deduction in New Hampshire (there's no state income tax to reduce), which tilts the calculus toward Roth 401(k) more than in high-tax states.
Open - moving outLeaving New Hampshire: how to cleanly break residency before a liquidity event
New Hampshire already has no income tax, but the year you move out matters if your destination state does. What follows covers the audit factors and the records to keep.
Open