GOLDEN HANDCUFFS // FYI 2026.RSU
STATE PRESET AAPL • $235 Texas (TX)

Apple RSU Taxes in Texas (2026)

2026 RSU tax estimate for Apple employees living in Texas. Compares default brokerage withholding (22% federal only) against actual marginal tax brackets.

Preset Loaded: Apple (AAPL) • Semi-annual vesting (25% per year split into two 12.5% tranches every 6 months)
Brokerage: E*TRADE by Morgan Stanley
Vest & Comp Inputs2026 RATES
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Tax Filing Status
IRC § 3402(g) GAPEstimated April Tax Shortfall
$7,216

Your employer's brokerage will automatically sell shares at flat statutory rates (24.25% combined), leaving a $7,216 unpaid tax gap when your W-2 is filed in April.

Incremental Shares to Sell31 SHARES Liquidate manually upon vest to cover estimated federal & state gap
Net Shares Kept After Full Tax271 / 400 Retained value: $63,685
Total Gross Vest$94,000400 shares @ $235/share
Brokerage Sell-to-Cover$22,79998 shares liquidated automatically (24.25%)
True Federal Liability$27,896 Marginal 35.00% bracket on total comp $284,000
State Tax (TX)$0 Statutory withheld: $0 (0.00%)
2026 FICA Withholding$2,119 SS ($184.5k cap): $0 • Med: $2,119
Actual True Total Tax$30,015 Effective true tax rate: 31.93%

2026 Apple Compensation Benchmarks in Texas

Below is the 2026 tax withholding and April shortfall breakdown across sample Apple engineering levels for a Single filer in Texas (at a reference share price of $235/share via E*TRADE by Morgan Stanley):

Apple (AAPL) in Texas (TX) — 2026 Withholding vs. Actual Tax by Level
Level & Role Base + Annual Vest TX + Fed Withheld True Total Tax Net April Shortfall Extra Shares to Sell
ICT3
Software Engineer (ICT3)
$170,000 base
+$61,100 (260 sh)
 $15,507 $17,585 $2,078 9 shares
ICT4
Senior Software Engineer (ICT4)
$200,000 base
+$122,200 (520 sh)
 $29,756 $41,737 $11,982 51 shares
ICT5
Staff / Principal Engineer (ICT5)
$240,000 base
+$258,500 (1100 sh)
 $62,945 $95,477 $32,533 139 shares

Texas Supplemental Tax Regulations for Apple RSUs

Texas constitutionally prohibits personal state income tax on W-2 wages, supplemental RSU vests, and capital gains. Consequently, your brokerage sell-to-cover transaction withholds exclusively for Federal Supplemental Tax (22% up to $1M; 37% over $1M) and FICA (Social Security up to $184,500 and uncapped Medicare).

Texas Bracket Architecture: 0.00% state personal income tax and 0.00% state capital gains tax.

Texas Safe Harbor & Estimated Tax Vouchers (None (Federal Form 1040-ES only))

No state estimated tax filings exist in Texas. Tech employees must focus strictly on IRS Form 1040-ES safe-harbor thresholds (110% of prior-year federal tax or 90% of current-year federal tax).

Multi-State Relocation & Nonresident Sourcing Rules in Texas

Texas does not tax inbound or outbound equity grants. However, tech workers who transfer to Austin or Dallas from California or New York with unvested RSUs must track their exact relocation date, as their former state will claim source-income tax on the portion of each RSU tranche earned prior to the move.

Employer Stock Plan Specifics: Apple (E*TRADE by Morgan Stanley)

Unlike companies that vest monthly or quarterly, Apple’s standard RSU grants vest semi-annually—most commonly on April 15 and October 15. Concentrating a full year of equity compensation into just two vest dates creates two massive liquidity and tax events per year. Furthermore, the April 15 vest lands on the exact same day that both prior-year April tax balances AND Q1 1040-ES estimated taxes are due.

Withholding Election Guidance: Log in to E*TRADE Stock Plan (or Apple’s internal people portal) at least 2–3 weeks before April 15 or October 15 to verify whether supplemental tax withholding rate elections are open for your grant type. In addition, Apple employees participating in the Employee Stock Purchase Plan (ESPP) with a 15% lookback discount should account for disqualifying disposition ordinary income on their W-2.

2026 Statutory Parameters Quick Reference

2026 Federal & Texas Statutory RSU Tax Parameters (AAPL)
Statutory Parameter 2026 Rate / Rule
Federal Supplemental Withholding Rate 22.00% (≤ $1M) • 37.00% (> $1M)
Texas Supplemental Withholding 0.00% (No State Income Tax)
Texas Top Marginal Tax Bracket 0.00%
Texas Estimated Tax Voucher None (Federal Form 1040-ES only)
2026 Social Security Limit $184,500 (6.2% FICA Cap)
Medicare & Additional Medicare 1.45% Uncapped + 0.9% over $200k/$250k
Apple Stock Plan Brokerage E*TRADE by Morgan Stanley

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