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Tax

Sep. 1, 2026

Can California tax options and restricted stock after you move away?

Leaving California may not end California tax obligations for residents with stock options or other equity compensation.

Robert W. Wood

Managing Partner
Wood LLP

333 Sacramento St
San Francisco , California 94111-3601

Phone: (415) 834-0113

Fax: (415) 789-4540

Email: wood@WoodLLP.com

Univ of Chicago Law School

Wood is a tax lawyer at Wood LLP, and often advises lawyers and litigants about tax issues.

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Can California tax options and restricted stock after you move away?
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2025 was the sixth year in a row in which California claimed the dubious title of the state with the most residents moving away to greener pastures. People move states for lots of different reasons, but California's high cost of living and high taxes are a constant refrain if you ask people what sparked their wanderlust.

Whether the destination is a no-tax state like Texas, Nevada, Wyoming or Florida, or any state with a more modest and reasonable state...

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