What is a state residency audit?

A state residency audit is an examination by a state tax authority (typically California, New York, or New Jersey) to determine whether you were truly a resident of that state during a tax year. Audits focus on your domicile (permanent home) and statutory residency (183-day rule). Penalties for failing an audit can include back taxes, interest, and penalties for multiple years.

How does the residency audit risk calculator work?

The tool asks 12 questions about your domicile factors, day count, ties to your former state, and known audit triggers. Based on your answers, it calculates a risk score from 0 to 100 and assigns you to a risk tier (Low, Moderate, Elevated, or High) with specific recommendations for each tier.

Which states are most aggressive with residency audits?

California, New York, and New Jersey are the most aggressive — they lose the most tax revenue when high earners leave. New York audits moves even 5-7 years later. California has an 18-month "exit audit" program. Connecticut and Massachusetts also audit moves to no-tax states. Other states audit less frequently.

What should I do if my risk score is high?

If you score in the Elevated or High risk tier, you should consult a tax attorney or CPA who specializes in residency audits BEFORE you receive an audit notice. Document your domicile change thoroughly, maintain day-count logs, and consider pre-emptive voluntary disclosure. See our multi-state tax audit defense guide for the complete playbook.

State Residency Audit Risk Calculator: Are You at Risk for a Residency Audit?

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Answer honestly — the tool only works if you tell the truth. Your answers stay in your browser; nothing is sent to a server.

1. Did you move from one of these high-tax states in the past 5 years?

Yes — California, New York, or New Jersey Yes — Connecticut, Massachusetts, or Oregon Yes — another state with income tax No, I haven't moved (or moved between no-tax states)

2. What was your income in the year you moved?

Over $500,000 $200,000 – $500,000 $100,000 – $200,000 $50,000 – $100,000 Under $50,000

3. Did you keep a home (owned or rented) in your former state after the move?

Yes — I kept my primary home Yes — I kept a vacation home or secondary property Yes — I kept a rental property (not for personal use) No — I sold or fully terminated my lease

4. How many days did you spend in your former state during the first full year after your move?

More than 183 days (statutory residency trigger) 90 – 183 days 30 – 89 days 1 – 29 days 0 days (or haven't returned)

5. Where is your driver's license registered?

Former state New state Both (haven't transferred yet)

6. Where are you registered to vote?

Former state New state Both / not registered anywhere

7. Where are your primary banking and investment accounts registered?

Former state address New state address Mixed (some accounts still at old address)

8. Do you still have a doctor, dentist, or other professional services in your former state?

Yes — multiple (doctor, dentist, lawyer, accountant) Yes — one or two No — all professionals in new state

9. Where does your employer (or your business) have its primary location?

Former state New state A third state (or fully remote)

10. Where is your family (spouse, children, parents) primarily located?

Former state New state (or split family) Both states (children in school in former state, etc.)

11. Do you maintain a "permanent place of abode" (a dwelling you could live in) in your former state?

Yes — a home I own or rent year-round Yes — a vacation home or family member's home I stay at Yes — a hotel I stay at regularly (could be considered abode) No permanent place of abode in former state

12. Did you file a part-year resident return in your former state for the year of the move?

No — I just filed in my new state Yes, but I'm not sure I did it correctly Yes — filed part-year resident with proper allocation

How the scoring works

Each question is weighted based on how strongly it correlates with real-world residency audit triggers. The points add up to a maximum of 100. Higher points = higher risk. The tool is based on patterns from documented CA Franchise Tax Board, NY Department of Taxation and Finance, and NJ Division of Taxation residency audit cases.

Low risk (0-20): Audit unlikely. Maintain documentation.

Moderate risk (21-40): Some risk factors. Tighten documentation.

Elevated risk (41-65): Audit possible. Consult a professional.

High risk (66+): Audit likely. Hire a tax attorney now.

Important: This tool is for informational purposes only and does not constitute legal or tax advice. Audit risk depends on facts and circumstances specific to your situation that no quiz can fully capture. If you are at elevated or high risk, consult a tax attorney or CPA who specializes in residency matters in your specific state. See our disclaimer.

Residency Audit Risk Calculator

How the scoring works

Related guides

Multi-State Tax Audit Defense

State Residency Change Checklist

The 183-Day Rule

Tax Implications of Relocation