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Audit records

What records do you need for a residency audit? A complete checklist

State and federal residency auditors want very specific records. Here's the complete list of what they ask for, what you should keep, and how long to keep it.

9 min read

When a residency audit lands, you'll get a request that's specific: travel receipts for these 3 months, EZ-Pass for the year, cell records for these dates. If you have the records, the audit is fast. If you don't, the auditor reconstructs your year, and their reconstruction wins. Here's the full list of what to keep.

Primary evidence: where you physically were

  • Boarding passes, every flight, both directions. Print or save digitally.
  • Hotel and rental property receipts, including Airbnb confirmations and check-in/check-out times.
  • Train tickets, Amtrak receipts, European train tickets, Japanese rail receipts.
  • Rental car contracts, pickup and return dates and locations.
  • Cruise itineraries, port-by-port days at sea and port days.
  • Passport stamps, international entries and exits.

Secondary evidence: where you swiped, drove, called

  • Credit card statements, every transaction with merchant location.
  • Debit card and bank statements, ATM withdrawals, point-of-sale transactions.
  • Cell phone records, billing statements with location/cell-tower data.
  • EZ-Pass / FasTrak / SunPass / I-Pass, toll-record histories.
  • Frequent-flyer histories, airline-issued mileage statements.
  • Hotel loyalty histories, Marriott, Hilton, IHG night histories.

Lifestyle and connection evidence

  • Calendar entries, meetings, doctor visits, kids' events.
  • Medical and dental appointments, invoice from each visit.
  • Country club, gym, religious institution attendance, entry-card swipe records.
  • Social media posts, geotagged or timestamped posts (yours and tagged-by-others).
  • Utility bills, proof of usage at primary home.
  • Children's school enrollment and attendance records.

Domicile-change evidence (if you've moved)

  • Driver's license, issuance date, surrender of old state's license.
  • Voter registration, registration date in new state.
  • Vehicle registration and title transfers.
  • Homestead exemption filing, date of filing.
  • Declaration of Domicile (Florida-specific), filed and dated.
  • Updated will and trust documents, referencing new domicile.
  • Real estate transactions, sale of old home or new-state purchase.
  • Lease agreements, new-state lease term and old-state termination.
  • Insurance policy declarations, auto, home, umbrella with new-state address.
  • Bank account opening statements at new-state branches.

Employer-related evidence

  • Updated employer records showing new state as primary work location.
  • Convenience-of-employer documentation (if applicable in NY, NJ, etc.).
  • Per-state W-2 splits (if applicable).
  • Stock-vesting and option-exercise records with dates.
  • Travel-and-expense reimbursements showing your business travel pattern.

How long to keep records

  • Federal returns: 3 years from filing (6 if you under-reported income by 25%+; indefinite for fraud).
  • State returns: typically 3–5 years; some states have longer windows for residency audits (NY: 4 years standard, longer if fraud alleged).
  • Departure-year records: keep at least 7 years. Departing-resident audits often dig further back.
Note:

Cell tower data is typically only available from carriers for 12–24 months. If you'll need it for an audit 3 years out, request it within the first year and save the records yourself.

The most important record: a contemporaneous day count

All the receipts and statements above are evidence. But none replaces a contemporaneous day-by-day log of where you were. A reconstruction from credit-card swipes is harder for an auditor to accept than a dated log you maintained as you traveled. Tax Days creates this log automatically, every trip you log becomes a dated entry the auditor accepts.

Tip:

Set a calendar reminder to back up your records annually. Save copies of credit card statements, cell phone bills, and EZ-Pass histories outside the issuer's website (download the PDFs).

FAQ

Frequently asked questions

What records do auditors ask for in a residency audit?

Requests are typically very specific: travel receipts for particular months, toll-pass histories for the year, and cell phone records for particular dates. The strongest evidence of where you physically were includes boarding passes, hotel and rental receipts, rental car contracts, and passport stamps, backed by credit card statements and cell-tower billing data.

How long should I keep residency records?

Generally keep federal-return records at least 3 years (6 if income was significantly under-reported), state records around 3 to 5 years depending on the state, and departure-year records at least 7 years, since audits of the year you left a state often dig further back.

Can I rely on my cell phone carrier to provide location records later?

It's risky. Cell tower data is typically only available from carriers for roughly 12 to 24 months, so if an audit arrives 3 years later the records may be gone. Request and save your own copies within the first year.

What evidence proves a domicile change?

Auditors look for dated actions: a new driver's license and surrender of the old one, voter and vehicle registration, a homestead exemption or Florida Declaration of Domicile, updated will and insurance documents, and real estate or lease records showing the old home was actually given up.

What is the single most important record to have?

A contemporaneous day-by-day log of where you were. Receipts and statements are supporting evidence, but a dated log maintained as you traveled is generally harder for an auditor to dispute than a reconstruction assembled after the audit letter arrives.

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