Keeping a Domicile Day Log: How to Prove Your Days
Why days decide audits, what counts as a day, the records auditors accept, and the habits that hold up
Reviewed by the Fairlight Accounting cross-border tax team — U.S. & Canadian Tax Desks
A domicile day log is a contemporaneous record of which state you were in each day, backed by documents. It's the central evidence in a residency audit, because statutory residency tests turn on day counts and auditors treat time as the clearest sign of where you live. Most states count any part of a day as a full day.
On this page
What counts as a day (rules vary by state)
| Situation | Usually counts as a day in the state? |
|---|---|
| Any part of a day present | Yes (New York, Minnesota, and others) |
| Travel through without stopping | Excluded in New York (continuous travel through the state, or presence solely to board a plane, train, ship, or bus out of state); Minnesota's statute has no such exception |
| Medical treatment days | New York excludes days confined as an inpatient in a medical facility, not outpatient visits |
| Arriving late at night | Yes |
The records auditors use
Phone location data (carriers and the phone's own location history), credit and debit card transactions, toll and E-ZPass records, airline and travel records, building access logs, gym and club check-ins, medical appointments, and social media. Auditors often request these directly; a log that conflicts with them fails.
Habits that hold up
Record the location every day (an app or calendar), keep backup by month (statements, receipts, location exports), mark travel days and in-transit days, keep the log for at least the audit lookback (three years after filing in New York, three and a half in Minnesota, four in California — unlimited if a return wasn't filed), and keep the northern state's total well below its threshold — 183 days in most states, 200 in Oregon.
Frequently asked questions
Why do I need a day log?
Because residency audits turn on day counts, and the taxpayer must prove them.
Does a partial day count?
In most states, yes — any part of a day counts.
What evidence do auditors use?
Phone location data, credit card records, toll and travel records, and building and club logs.
How long should I keep the log?
At least through the audit period — three to four years, longer if any return wasn't filed.
Official sources
The Department's Nonresident Audit Guidelines state: “Thus, any part of a day spent in New York State, for whatever reason (business or pleasure), would count as a day toward the 183-day rule, even if the taxpayer comes into New York and leaves on the same day.” — New York State Department of Taxation and Finance, Nonresident Audit Guidelines (December 2021), https://www.tax.ny.gov/pdf/2021/misc/nonresident-audit-guidelines-2021.pdf
Minnesota's residency fact sheet lists, as one of the two conditions for residency under the 183-day rule: “You spend at least 183 days in Minnesota during the year (any part of a day counts as a full day)” — Minnesota Department of Revenue, Residency, https://www.revenue.state.mn.us/income-tax-fact-sheet-1-residency
Next step
Fairlight Accounting is a cross-border accounting and tax practice with a U.S. Tax Desk and a Canadian Tax Desk. Our U.S. Tax Desk handles day-log setup and reconstruction, audit document assembly, and part-year returns. See pricing or book a call.
Cross-border taxes, handled in one place
U.S. and Canadian filings prepared together by our U.S. and Canadian Tax Desks.
Book a free fit call