Location LedgerHow to Prove Where You Were for a State Residency Audit
Updated · Location Ledger
The short answer
Keep a day-by-day record of where you were, made at the time rather than reconstructed later. Back it up with independent records like card statements and travel receipts, and be ready to explain any gaps.
Why the burden falls on you
If a state questions your residency, you are generally expected to show where you spent your days. When the question is whether you crossed a 183-day line, every day can matter. "I'm pretty sure I was in Florida that week" is hard to defend without records.
What auditors typically ask for
Residency auditors usually start by asking for a calendar of the year showing where you were each day. They then look for records that confirm it, such as:
- Credit and debit card statements, including where and when each purchase was made
- Bank records, including ATM withdrawals
- Mobile phone records
- Toll and E-ZPass statements
- Airline, train, and hotel receipts, and boarding passes
- Medical, dental, and other appointment records
- Employer badge or building access records
- Personal and work calendars
No single record proves everything. A consistent picture across several sources is what's persuasive.
Why a contemporaneous record matters
A log created as the days happened is more credible than one assembled from memory after an audit letter arrives. It also makes your job easier, because you're matching documents to a record you already have instead of building the year from scratch.
How to build a record that holds up
- Start now. Begin on January 1 if you can, or as soon as you know residency could be an issue.
- Record automatically. Manual logs get skipped on busy days. An app that records in the background doesn't.
- Watch for gaps. Review your record each month. If your phone was off or location access was turned off, note why.
- Keep supporting documents for travel days. Save receipts and boarding passes for days you cross state lines, since those are the days most likely to be questioned.
- Export at year end. Save a copy of the full year with your tax records.
How Location Ledger fits in
- Immutable records. Location records can't be edited or deleted one at a time, so the log reflects what was recorded.
- Permission history. Changes to location permission are logged, which shows when tracking was on and off.
- Device attribution. Each record notes which device captured it.
- CSV export. Export each year with coordinates, addresses, timestamps, and device for your accountant.
- Optional iCloud backup. Sync keeps a copy in your private iCloud account in case you lose your phone.
Know the limits
Location Ledger records significant location changes, typically when you move 500 meters or more, along with visits and arrivals at your favorite places. If your phone is off, out of battery, or location access is turned off, there will be gaps. Location history is strong supporting evidence, but it works best alongside the other records above, and how much weight it gets is up to the auditor.
Keep your own day-by-day record
Location Ledger counts your days and overnights in every state automatically. Free 14-day trial.
Download on the App StoreNot tax or legal advice. This guide is general information for record-keeping and may not reflect the latest rules in your state. Residency rules differ by state and change over time. Talk to a qualified tax professional about your situation.