Two agencies want your money. We file for both.

Apportionment by business activity category controls the outcome, not a flat percentage. For many categories, an accountant in San Francisco will map city payroll first, since that determines what share of total revenue falls within city taxing reach. Precise apportionment starts with organized books.

Yes. The FTB sources RSU income based on where services were performed during the vesting period, not your address at settlement. If you lived in California for any part of the vesting period, a portion stays taxable here. The split depends on grant date, vest date, and California workdays.

Yes, it is a separate city calculation with its own threshold, not a line inside the standard return. Missing it means a penalty running on a separate city track, with no prompt from Sacramento. Thresholds vary by taxpayer category and should be confirmed for the current year.

California taxes capital gains at ordinary income rates, so no lower rate applies regardless of how long you held the shares. If the gain pushes taxable income above $1,000,000, the Behavioral Health Services Tax adds 1% on top. Part-year and former residents may still owe California tax on a portion of the gain.

A Delaware company with San Francisco employees is likely subject to California franchise tax and may need to register with the FTB as a foreign entity. An accountant with multi-state clients maps payroll first, since payroll drives city apportionment across most business activity categories. Business registration renewal is a separate annual obligation.