Typical comp shape
Machine learning researchers usually earn ppus or rsu at ai labs. Common employers include OpenAI, Anthropic, DeepMind, Google Research. OpenAI PPUs and Anthropic profit-share units carry unusual tax treatment that standard RSU planning does not cover.
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 machine learning researcher with $300k+ of equity income, the state layer routinely adds $25-45k to the annual bill.
Planning cadence
For a machine learning researcher 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).