What a New York residency audit asks for
Updated . Not tax or legal advice.
New York takes residency audits seriously. Over five years it ran more than 15,000 residency audits and collected more than $1 billion, with more than 300 auditors on these cases. Hodgson Russ
Who gets looked at
People who say they left New York but keep ties there: a home, a business role, family, or many days in the state. New York has also tended to audit the first several years after a move together. McLaughlin & Stern
What they look at
Home, business, time, near and dear items, and family. See the two New York tests for each factor.
Records for each day
You must show where you were on every day of the audit period. Days you cannot prove are counted as New York days. Hodgson Russ
| Record | Why it helps |
|---|---|
| Cell phone records | Now the most important source; carrier data places your phone at a time and place |
| Credit card and ATM statements | Show where you spent money; use one card per person |
| EZ-Pass history | Shows road crossings; use one account per person |
| Boarding passes, hotel bills, receipts | Prove travel days |
| Diary or calendar | Accepted, but stronger when third-party records back it up |
Source: Hodgson Russ
Keep records as you go
- Save statements every month. Some carriers and banks keep only a limited history.
- Note the reason for each New York trip at the time, not years later.
- Keep your move documents together: license, voter card, homestead, lease or sale of the New York home.
- File a New York nonresident or part-year return when you need one, so the limit on how far back New York can look starts to run. McLaughlin & Stern
Questions people ask
What is the best proof of where I was on a given day?
Cell phone records are now the most important source. Credit card statements, EZ-Pass history, boarding passes and hotel bills support them. A diary helps most when third-party records back it up. Hodgson Russ
How many residency audits does New York do?
More than 15,000 over five years, collecting more than $1 billion, with more than 300 auditors working these cases. Hodgson Russ
How many years can a New York residency audit cover?
New York has tended to audit the first several years after a move together. Filing a nonresident or part-year return starts the time limit on how far back it can look. McLaughlin & Stern