Apple RSU Taxes in Washington (2026)

2026 Apple Compensation Benchmarks in Washington

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

Washington Supplemental Tax Regulations for Apple RSUs

Washington State levies 0% personal income tax on W-2 wages and ordinary income recognized at RSU vest. However, Washington enforces a 0.58% WA Cares Fund (Long-Term Services and Supports Trust Program) uncapped payroll premium on all W-2 wages and RSU vests unless you hold an approved exemption, plus a 7% Washington Capital Gains Excise Tax on post-vest capital gains exceeding the annual statutory standard deduction.

Washington Bracket Architecture: 0.00% personal wage income tax; 0.58% uncapped WA Cares payroll assessment (unless exempt); 7.0% excise tax on net long-term capital gains above the statutory threshold (~$270,000).

Washington Safe Harbor & Estimated Tax Vouchers (None for wage vests (Federal Form 1040-ES only; WA DOR My DOR portal for 7% Capital Gains Excise Tax))

No Washington state income tax quarterly estimated vouchers are required at vest; however, federal Form 1040-ES quarterly payments remain mandatory to cover the 13%–15% federal supplemental spread.

Multi-State Relocation & Nonresident Sourcing Rules in Washington

Relocating to Washington prior to an RSU vest eliminates state tax on post-relocation service periods, but former residents of California, New York, or Massachusetts remain liable to their departure state for the prorated workday fraction earned prior to establishing Washington domicile.

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