Contemporaneous records
Records made at or near the time of the events they describe. In a residency audit they are far more credible than a log rebuilt at tax time.
Contemporaneous means 'existing or made at the same time'. A contemporaneous note or record is one written or generated at, or very near, the time of the event it describes, as opposed to one reconstructed later from memory or indirect evidence. In a tax-residency audit the distinction decides cases: auditors distinguish records created at the time and dated by independent systems from records assembled later. Examples of contemporaneous records: timestamped boarding passes, hotel reservation emails, card transactions with merchant locations, phone billing records, toll-tag histories, and a daily location log kept as you travel. A spreadsheet compiled at tax time is not contemporaneous, even if every entry in it is true.
Contemporaneous notes: the plain meaning
The phrase comes from law and medicine, where 'contemporaneous notes' are notes made during or immediately after an event, while memory is fresh. Courts and auditors give them more weight than later recollection because they were made before anyone knew they would matter. The same idea applies to tax records: a note made on the day you crossed a border carries more weight than a reconstruction made two years later when an audit letter arrived.
Contemporaneous does not mean handwritten or formal. An automatic record created by an independent system at the time (an airline, a bank, a phone carrier) is usually the strongest kind, because the taxpayer could not have shaped it after the fact.
Why it matters in a New York residency audit
New York's Nonresident Audit Guidelines describe how auditors test a day count: the taxpayer must prove where they were on each day claimed outside the state, and the burden of proof sits with the taxpayer. Calendars and diaries are weighed against third-party records such as credit card statements, phone records and travel documents.
In Matter of Hoff (October 2025), the New York Tax Appeals Tribunal held that a couple had not proved a change of domicile to Florida for 2018 and 2019, and noted that the burden was clear and convincing evidence. A record built after the fact is exactly what fails that standard.
How to keep records that count as contemporaneous
Record each day when it happens, not at year end. Keep the underlying third-party evidence (boarding passes, receipts) alongside your log rather than a summary of it. Never overwrite an entry silently: if you correct a day, keep the original and the reason for the change, so the record shows its own history. An app that logs location daily in the background, such as Tax Days, produces a dated record as you go, but the strength of any log in an audit is a matter for the auditor and your adviser, not a guarantee.
Contemporaneous records FAQ
What does contemporaneous mean in simple terms?
Made at the same time. A contemporaneous record was created when the event happened, or very shortly after, not reconstructed later.
Is a spreadsheet a contemporaneous record?
Only if you filled it in as you went. A spreadsheet assembled at tax time from memory is a reconstruction, and auditors typically give it less weight than third-party records made at the time.
What records do New York auditors look at?
The Nonresident Audit Guidelines describe auditors reviewing items such as credit card and bank statements, phone records, travel records and calendars to test the days a taxpayer claims outside New York.
Sources & further reading
Every rule on this page is drawn from primary sources. Verify the current law before making a residency decision.
- [1]Nonresident Audit Guidelines (2021) (opens in a new tab)NY Dept. of Taxation & Finance
- [2]Matter of Hoff, DTA No. 850209 (NY Tax Appeals Tribunal, October 9, 2025) (opens in a new tab)NY Tax Appeals Tribunal
- [3]NY Tax Law § 605 (resident definition) (opens in a new tab)NY Senate
Related terms
Statutory residence
Tax residency triggered by a fixed day-count threshold (often combined with an abode test), independent of domicile.
Domicile
Your true, fixed, and permanent home, the place where, when absent, you intend to return. Not the same as residency.
Abode (permanent place of)
A dwelling permanently maintained by a taxpayer, suitable for year-round use. Triggers statutory residence in many US states (NY, NJ, MA, CT, PA).
Convenience of employer rule
A state rule taxing non-resident remote workers as though the work happened in the employer's state. Used by NY, NJ, NE, PA, DE, AR and OR, and by CT in part.
Contact period (Ohio)
Ohio-specific residency unit: a portion of two consecutive days during which you were in Ohio overnight.
Declaration of Domicile
A sworn statement filed with a Florida county clerk declaring Florida as your permanent home. ~$10, dated public record, central to FL domicile defenses.
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