Typical comp shape
Frontend engineers usually earn rsu, isos at pre-ipo. Common employers include Vercel, Shopify, Airbnb, Figma. Frontend hires at design-forward pre-IPO companies often receive ISOs where AMT exposure drives the exercise timing question.
What District of Columbia changes
In District of Columbia, every RSU vest, NSO exercise, and ESPP purchase carries 10.75% state tax on top of federal. For a senior frontend engineer with $300k+ of equity income, the state layer routinely adds $25-45k to the annual bill.
Planning cadence
For a frontend engineer in District of Columbia, 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).