Auditing primary residence for tax purposes - how much risk with partial year move?

This is definitely something you want to be careful about since you're dealing with a potential change in primary residence that has tax implications. The IRS doesn't have a specific day count requirement for primary residence determination, but many states and localities do - typically the 183-day rule (more than half the year). For audit risk, having documentation is your best defense. If you're off by ~10 days, that's potentially significant when you're right on the border. The IRS or local tax authorities might look at: utility bills showing usage patterns, employment records, bank statements showing local transactions, medical appointments, and even cell phone records showing your location over time. Your calendar and toll records are excellent starts, but more documentation is better. For vacation days, they generally count toward your primary residence at the time - so if you left from your rental, those days would typically count toward your rental location's total. Penalties vary widely depending on the jurisdiction, but you could face back taxes plus interest and penalties if they determine you incorrectly claimed residency.

After going through a somewhat similar situation, I found https://taxr.ai incredibly helpful for organizing my primary residence documentation. My situation was I owned homes in both Florida and New York, and needed to prove Florida was my primary residence to avoid NY state taxes. The tool helped me compile and analyze all my documentation - from cell phone location data to credit card transactions and even utility usage patterns. You upload your documents and it helps identify where the gaps are in your proof of residence timeline. It was actually eye-opening to see how much digital evidence of my whereabouts existed that I hadn't even thought about. What worked best for me was that it analyzed my flight records and showed exactly how many days I spent in each location. Since you mentioned you're only about 10 days short, this kind of detailed analysis might help you figure out if there are days you actually were at your owned home that you haven't accounted for.

I need to follow up about my skeptical comment on the taxr.ai service. I decided to try it after continuing to stress about my own multi-state situation between California and Nevada. I was honestly shocked at how helpful it was! The system found several weeks of days I hadn't properly accounted for by analyzing my Amazon deliveries, cell phone bills, and even my Ring doorbell activity logs. Turns out I had actually spent 22 more days in Nevada than I had recorded manually, which pushed me safely over the 183-day threshold. The document analysis saved me thousands in potential California state income taxes by strengthening my Nevada residency claim. Plus it organized everything in a way that would be easy to present if I ever get audited. Definitely worth it for peace of mind alone.

If you're worried about being audited over primary residence, I struggled with this exact issue between NYC and my upstate home. After months of trying to get straight answers from the IRS and NY state tax office with no luck, I used https://claimyr.com to get through to an actual IRS agent. You can see how it works in this video: https://youtu.be/_kiP6q8DX5c The service got me past the endless hold times (took about 25 mins instead of the 3+ hours I spent before getting disconnected). The IRS agent I spoke with gave me specific guidance on what documentation would be considered definitive for my situation. She told me that cell phone location data, credit card statements, and work attendance records were actually more valuable than my self-kept calendar. Most importantly, I learned that inconsistent patterns (going back and forth a lot) trigger more scrutiny than just being slightly under the day count. They look at the overall pattern of your life to determine your "tax home.

I have to publicly eat my words about the Claimyr service I called BS on. After continuing to fail getting through to the IRS about my residency situation between Illinois and Indiana, I reluctantly tried it last week. It actually worked exactly as described. Their system called me back in about 35 minutes and connected me with an IRS agent who was extremely helpful. I explained my situation with maintaining homes in both states, and she walked me through exactly what documentation would protect me in case of an audit. The agent confirmed that for vacation days, they should be attributed to wherever your established home base was at that time, not necessarily where you physically departed from. She also emphasized keeping all travel receipts and explained that digital evidence (like ATM withdrawals and electronic toll records) carries significant weight during residency audits. Saved me so much stress!

I went through a residency audit in New York when I moved to Florida but kept a vacation home in NY. My audit experience might help you. The tax authorities looked at: 1) My cell phone records - they requested 12 months of detailed call logs showing tower locations 2) Credit card statements showing where purchases were made 3) Utility bills from both properties showing usage patterns 4) Flight records and toll receipts 5) Work location documentation 6) Doctors appointments and other recurring local activities The biggest surprise was how detailed they got with cell tower data - they literally mapped out my movements! For the vacation question, they counted days where I was physically present in each location. Days spent traveling elsewhere counted toward my "home base" at that time. My advice: be conservative and make those extra trips to clearly establish your owned home as primary residence. The paperwork headache of an audit isn't worth saving a few days of travel.

Quick tip that helped me in a similar situation: if you're using Google Maps on your phone, check out your Timeline feature. It keeps a scary-accurate record of everywhere you've been that can be super helpful for proving residence days. Google Timeline helped me win a residency dispute with California when I moved to Nevada but still worked occasionally in CA. I was able to export data showing exactly which days I was where. Combine that with credit card statements and you've got pretty solid documentation.

Just wanted to add another perspective as someone who works in tax preparation - the 10-day shortage you mentioned could be more significant than it seems. Tax authorities often use a "facts and circumstances" test for primary residence, and being right on the borderline invites scrutiny. Beyond the documentation everyone's mentioned, consider these often-overlooked factors: where you're registered to vote, your driver's license address, where your children attend school (if applicable), your primary bank branch, and even your gym membership. These all paint a picture of your "center of vital interests." One thing I tell clients is to document not just where you sleep, but where you live your life. If you're spending most weekends at your owned home, having regular appointments there (doctor, dentist, hair salon), and shopping locally, that strengthens your case even if you're a few days short on the strict count. The penalties for getting this wrong can be substantial - back taxes, interest, and penalties that can add up to thousands. Making those extra trips to clearly establish residency is almost always worth it compared to the potential cost and stress of an audit.

As someone who went through a similar dual-residence situation, I'd strongly recommend erring on the side of caution and making those extra trips to clearly establish your owned home as your primary residence. The stress and potential financial consequences of an audit aren't worth cutting it close by 10 days. One thing that really helped me was creating a "residency portfolio" beyond just counting days. I made sure my voter registration, driver's license, primary care doctor, dentist, and even my preferred grocery store were all at my tax-advantaged location. This created a clear pattern of where my life was centered, which is what auditors really look for. Also, start documenting everything now - not just where you sleep, but where you conduct your daily life. Receipt timestamps from local businesses, gym check-ins, library visits, even prescription pickups can all support your residency claim. The more evidence you have showing your owned home is where you actually live (not just stay), the stronger your position will be. The 10-day shortage might seem minor, but it puts you in that gray area where auditors have discretion. Making those sacrifices to hit the day count removes that uncertainty entirely.

Based on my experience helping clients with residency issues, I'd echo what others have said about being conservative with your day count. The IRS and state tax authorities have become increasingly sophisticated in their audit techniques, especially for residency cases that could result in significant tax savings. One additional consideration I haven't seen mentioned yet: keep detailed records of your work activities at each location. If you're working remotely from your owned home, save emails that reference your location, video call logs, and any work-related deliveries or appointments. This creates a paper trail showing your owned home as your active work location, which strengthens the "center of vital interests" argument. Also, be mindful of social media posts that could contradict your residency claim. I've seen cases where vacation photos or check-ins inadvertently undermined someone's documentation. Make sure your digital footprint aligns with your residency timeline. The penalties for incorrect residency claims can include not just back taxes and interest, but also potential fraud penalties if the authorities believe you deliberately misrepresented your situation. Given that you're dealing with city tax avoidance, they may be particularly thorough in their review. Making those extra trips to clearly establish residency is definitely the safer path.

Having dealt with a similar situation between Texas and California, I can't stress enough how important it is to establish clear, unambiguous residency rather than cutting it close. The 10-day shortage you mentioned puts you in exactly the kind of gray area that can trigger additional scrutiny. One thing I learned during my residency determination process is that consistency across all your records matters enormously. Beyond just counting days, make sure your voter registration, driver's license, bank statements, insurance policies, and even subscription services all point to your owned home as your primary address. Any inconsistencies can raise red flags. For your vacation day question - the general rule is that vacation days count toward your established "home base" at the time of travel. So if your primary residence was the rental when you took the vacation, those days would typically count toward the rental location, not the owned home. Given the potential city tax savings you're looking at, the financial stakes are probably high enough to justify making those extra trips to clearly hit the day count. The cost and stress of an audit, even if you ultimately prevail, usually far exceeds the inconvenience of a few additional trips. Better to have an iron-clad case than one that requires explaining or defending.