Typical comp shape
Backend engineers usually earn rsu or double-trigger rsu pre-ipo. Common employers include Stripe, Databricks, Cloudflare. Double-trigger RSUs at late-stage pre-IPOs mean no tax until liquidity, then a large W-2 event at IPO.
What Virginia changes
In Virginia, every RSU vest, NSO exercise, and ESPP purchase carries 5.75% state tax on top of federal. For a senior backend engineer with $300k+ of equity income, the state layer routinely adds $25-45k to the annual bill.
Planning cadence
For a backend engineer in Virginia, the three planning windows are: after each RSU vest (withholding check and sell-vs-hold), before any ISO exercise (AMT model at federal only), and in Q4 (estimated tax top-up to clear the safe harbor).