New York Residency Audit: What Florida Movers Face
Who's selected, the questions, the documents requested, the burden of proof, and preparation
Reviewed by the Fairlight Accounting cross-border tax team — U.S. & Canadian Tax Desks
A New York residency audit examines whether someone who says they left New York — often for Florida — remained a New York domiciliary or statutory resident. The taxpayer must prove the change of domicile by clear and convincing evidence. Auditors request day-by-day records and compare homes, business, time, possessions, and family in both states.
On this page
Who gets selected
High earners who filed a part-year or nonresident return after years as residents, people with New York-source income who report a Florida address, people who keep New York homes, and people with large income events (a business sale, a liquidity event) near the move date.
What auditors examine
| Question | Evidence |
|---|---|
| Domicile — did you really leave? | The five primary factors: home, active business involvement, time, items near and dear, family (the domicile change guide) |
| Statutory residency — 183 days plus an abode? | Day-by-day records for each year under audit |
| Allocation — New York-source income as a nonresident | Workday records, especially for remote work (the convenience rule guide) |
The documents requested
Calendars and day logs, phone bills with location data (or carrier records), credit and debit card statements, E-ZPass and travel records, passports, building and club access logs, medical and dental records, utility usage at both homes, and the details of where business was conducted.
Preparing
Keep a contemporaneous day log with backup from the start of the move year; move valued items and business management to Florida; avoid a large income event shortly after the move without the domicile change clearly complete; and keep New York days well below 184 if you keep a New York home. New York generally has three years after a return is filed to assess tax, six if more than 25% of New York adjusted gross income was omitted, and no limit if no return was filed.
Frequently asked questions
Who has the burden of proof in a New York residency audit?
The taxpayer — a change of domicile must be shown by clear and convincing evidence.
What records should I keep?
A day-by-day log backed by phone, credit card, and travel records, plus evidence of where your home, business, possessions, and family are.
How many years can New York audit?
Generally three years after filing; six if more than 25% of New York adjusted gross income was omitted; and any year for which no return was filed.
Does selling my New York home help?
It's strong evidence, but not required — what matters is the overall picture.
Official sources
The Department's Nonresident Audit Guidelines state: “The factors used to determine domicile are divided into two general categories, primary factors and other factors. An analysis of the five primary factors (Home, Active Business Involvement, Time, Items Near & Dear and Family Connections) should generally provide a basis for New York domicile before documentation concerning the "other" factors is requested from the taxpayer.” — 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
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 residency audit preparation and representation support, day-log reconstruction, and part-year New York returns. See pricing or book a call.
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U.S. and Canadian filings prepared together by our U.S. and Canadian Tax Desks.
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