For CA, ISOs and RSUs are prorated if holding requirements are not met. https://www.ftb.ca.gov/forms/misc/1004.html https://www.ftb.ca.gov/forms/misc/1004.html,

For CA, ISOs and RSUs are prorated if holding requirements are not met. https://www.ftb.ca.gov/forms/misc/1004.html https://www.ftb.ca.gov/forms/misc/1004.html, it has a summary at the bottom