I am a foreign resident that sold stock options. Some are taxable in my home country, some are taxable in the U.S. Are the options taxable in the U.S. considered income in the State where I lived prior to leaving the U.S.? Or, is it the State of the company's headquarters? Do I need to also report that as income earned in the State or is this just a Federal liability?(Please post any references to supporting articles or documents)

were the stock options included on your W-2? If so I would say that you have state liability as well. Also, if you sold them while you were a resident in the state I would say that you had a state liability also. But if you sold them after you left the US, then your liability would be federal only.