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Mobility (domestic)

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State Mobility Issues for Equity Compensation Professionals
Jan 31,2019

Written by Marlene Zobayan of Rutlen Associates, this paper provides a summary of the state tax treatment of domestically mobile employees.

Equity Income Sourcing and Compliance Issues for Mobile US and Non-US Employees
Aug 30,2017

This paper provides an overview of some of the tax and legal considerations that companies should consider when dealing with the mobile employee equity dilemma. It is intended to be a helpful guide to understanding the key issues and provide information on steps to take to begin tracking equity awards and sourcing equity income appropriately.

Taking a Look at Modern Mobility Metrics
Mar 16,2021
Emily Cervino, Fidelity Stock Plan Services

Emily Cervino of Fidelity Stock Plan Services discusses new findings on how the pandemic and shelter-in-place orders have changed the landscape when it comes to mobile employees and offers a few other fun facts about mobility compliance.

Four Rules of Multistate Taxation
Feb 09,2021
Barbara Baksa

Four key concepts to understand on how state taxes apply when employees live and work in multiple states during the life of their awards,

Withholding for Outside Directors—Pennsylvania-Style
Jun 12,2018
Barbara Baksa

A new law in Pennsylvania could require companies to withhold PA personal income tax on compensation paid to nonresident outside directors and other nonemployees.

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Sample Documents

Sample Mobile Employee Tax Withholding Worksheet
May 06,2011

This is a sample of a worksheet used to calculate the income allocation and tax withholding rate for an employee whose income is split between the U.S. and the UK. It is based on this particular company's own risk assessment and particular circumstances and may not be applicable to other company mobility scenarios.


The Three Ts of State Mobility
May 20,2020

Which State Are Your Employees In?

Build Your Mobility Tax Compliance Program
Mar 13,2019

Get a Handle on Mobility Tax Compliance!

State Mobility: Don't Be Grounded by Your Mobile Employees
Mar 17,2011

Learn important strategies for dealing with domestic mobile employees!

Surveys & Studies

NASPP Quick Survey: Domestically Mobile Employees
May 05,2019

This quick survey reports on compliance and administrative practices for state-to-state mobile employees, including assignees, transfers, and business travelers.

Survey Says: 10 Dos & Don'ts of Stock Plan Administration
Oct 17,2017

Highlights of the 2017 Domestic Stock Plan Administration Survey, cosponsored by the NASPP and Deloitte Consulting LLP.

Regulations & Statutes

Arizona Individual Income Tax Ruling
Dec 31,2003

Arizona individual income tax treatment of stock options when there is a change in residency.

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