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Residency Audit Survival Guide (PDF)*
A practical guide to help you understand how New York residency audits work, what records auditors look for, and how to start preparing before the state builds its case.
What to Do Next
1. Read the guide.
Start with the sections on domicile and statutory residency. Those are the two main ways New York can treat someone as a resident for income tax purposes.
2. Start building your residency file.
Gather the records that tell your story: day-count logs, calendars, travel records, housing documents, tax returns, credit card records, E-ZPass data, utility records, voting records, driver’s license history, school records, and business records.
3. Review your facts for inconsistencies.
Residency audits are often won or lost through records, consistency, and timing. Look for places where tax returns, licenses, school records, insurance documents, lender documents, and mailing addresses may tell different stories.
4. Do not treat a questionnaire casually.
If you already received a New York residency questionnaire or audit inquiry, pause before responding. The opening response can shape the audit, and sloppy answers can create admissions or document trails that are hard to unwind.
5. Schedule a consultation if you need help assessing exposure.
If you moved out of New York, split time between states, kept a New York residence, had a high-income year near your move, or received an audit notice, we help clients assess exposure, organize records, and respond strategically.
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* This guide is for general educational information only. It is not legal or tax advice for any specific facts, and downloading or reading it does not create an attorney-client relationship.