>if you don't hold any shares, then you have closed the position.

Even if I acquire new shares < 30 days later?

My employer (Google) had a CPA give a recorded presentation about how to file RSU taxes. In it he said that the vests can was your sales, and this is especially prevalent if you have monthly vesting. This was a CPA who specializes in helping Google employees file taxes.

> Your other two points - states don't do income tax calculations based on the grant, but only what vested while you lived/worked in the state in the respective year of the vesting.

See https://www.reddit.com/r/tax/comments/q8ythd/interstate_move... .

Also, that same CPA gave a different recorded presentation specifically about state-to-state RSU taxes, and he said that if you work from another state, you need to track the number of days between grant and vest that you work from that other state in order to properly attribute the earnings to non-resident states.