Snowbirds, Remote Workers, & Movers: Residency Audit Risk in the DMV & NY Tristate Area

As remote work, seasonal living, and interstate relocation become more common, residency audits are receiving increased attention from state tax authorities. Tax professionals and advisors must understand how states determine residency, allocate income, and challenge taxpayers whose connections span multiple jurisdictions.

Join Rebecca Sheppard and Michael Goldberg for a practical discussion of multistate residency audits affecting snowbirds, remote workers, and individuals moving into or out of the Washington, D.C. metropolitan area and the New York tristate region. The session explores the legal standards behind domicile and statutory residency, income sourcing, day-count analysis, and the varying enforcement approaches of states including New York, New Jersey, Connecticut, Maryland, Virginia, and the District of Columbia. Attendees will also learn practical strategies for documenting residency positions and reducing audit exposure before disputes arise.

Learning Objectives

After completing this session, participants will be able to:

• Explain the differences between domicile and statutory residency and how each affects state tax obligations.
• Identify common residency audit triggers involving remote work, seasonal homes, and interstate moves.
• Compare residency rules and income sourcing requirements across the DMV and New York tristate jurisdictions.
• Evaluate the tax consequences of telework, partial-year residency, and cross-border employment.
• Develop practical documentation and planning strategies that help clients support their residency position during an audit.