The burden is usually yours
In a residency audit, the taxpayer generally has to show they weren't in the state on the days they claim. New York's guidance, for example, says you need adequate records to show you were outside the state; days you can't account for may be counted as days in the state.
What auditors ask for
- A day-by-day calendar of where you were
- Credit card and bank statements
- Travel records: boarding passes, tolls, rideshare receipts
- Phone records and dated photos
- Leases, deeds, utility bills, and where your doctors, clubs and family are
Keep the log as you go
A calendar rebuilt years later from statements has gaps and looks it. Log days as they happen, note travel days, and fill gaps while you remember. The tracker flags days with no entry so they don't pile up.
Make it easy to review
Pro's audit report lists your days per place, each state's line and every day with how it was recorded, so your accountant can review it quickly. You can send it through a link that expires.
Keep records long enough
Keep the records for as long as the state can audit the year, which is often three years after filing and longer if no return was filed. Ask your tax professional about your states.