For residency counsel and CPAs

The year your client
never logged.

Upload the statements, phone bills, and travel confirmations they already have. Get each day of the year, the state, and the evidence that says so. In an audit, or months before one while the count can still change.

Free to run · $499 per client per tax year to unlock the evidence

2025 Robert Hale
Reconstructed
Florida234 days
163 evidenced · 71 inferred51 past the 183-day line
New York135 days
93 evidenced · 42 inferred48 under the 183-day line
Massachusetts4 days
4 evidenced · 0 inferred

183 days in one state can make you a tax resident there.

Wed, Feb 12
New York
DUANE READE #14213 NEW YORK NYChase Sapphire 4421, p.1
Call placed from New York at 9:33 AMVerizon bill, p.1
Call placed from New York at 2:52 PMVerizon bill, p.1
01

Drop in what they have.

Card and bank statements, phone bills, flight and hotel confirmations, toll statements, a Whereabouts or Google Timeline export. PDFs, scans, or photos.

02

Every line read and judged.

A dinner in Naples places the client. A Netflix charge does not. Each dated line becomes an evidence row with the document and page it came from.

03

You sign off on the weak days.

Gaps, conflicts, and a spouse’s charges on the same card come to you first. Set any day by hand with a note, then export the ledger, the evidence table, and a printable exhibit.

The whole year, stay by stay.

A real run on a test client with a known answer. 34 documents in, 591 dated lines read, all 365 days correct. Open any stay.

FloridaNew YorkMassachusetts
Mon, Feb 10DL 1288 depart FLL Fort Lauderdale FL 9:05 AMDelta itinerary, p.1DL 1288 arrive LGA New York NY 12:01 PMDelta itinerary, p.1
Tue, Feb 11Call placed from New York at 1:00 PMVerizon bill, p.1Call placed from Brooklyn at 8:06 PMVerizon bill, p.1
Wed, Feb 12DUANE READE #14213 NEW YORK NYChase Sapphire 4421, p.1Call placed from New York at 9:33 AMVerizon bill, p.1Call placed from New York at 2:52 PMVerizon bill, p.1and 1 more
Thu, Feb 13No dated line, carried from Feb 12
Fri, Feb 14Call placed from New York at 8:22 AMVerizon bill, p.1Call placed from New York at 10:22 AMVerizon bill, p.1
Sat, Feb 15No dated line, carried from Feb 14
Sun, Feb 16NYC TAXI 4T22 NEW YORK NYChase Sapphire 4421, p.1
Mon, Feb 17Call placed from New York at 7:02 PMVerizon bill, p.1
Tue, Feb 18STARBUCKS #11324 NEW YORK NYAmex Platinum 1007, p.1Call placed from New York at 9:59 AMVerizon bill, p.1EQUINOX COLUMBUS CIR NEW YORK NY (weak)Chase Sapphire 4421, p.1
Wed, Feb 19Call placed from New York at 11:56 AMVerizon bill, p.1Call placed from New York at 6:37 PMVerizon bill, p.1
Thu, Feb 20Call placed from New York at 8:11 AMVerizon bill, p.1Call placed from Brooklyn at 1:35 PMVerizon bill, p.1Call placed from Brooklyn at 1:41 PMVerizon bill, p.1
Fri, Feb 21Call placed from New York at 2:18 PMVerizon bill, p.1
Sat, Feb 22Call placed from Brooklyn at 7:09 PMVerizon bill, p.1Call placed from New York at 8:50 PMVerizon bill, p.1
Sun, Feb 23Call placed from Brooklyn at 10:46 AMVerizon bill, p.1
Mon, Feb 24CITARELLA NEW YORK NYChase Sapphire 4421, p.1FAIRWAY MARKET 10024 NEW YORK NYChase Sapphire 4421, p.1Call placed from New York at 10:14 AMVerizon bill, p.1and 1 more
Tue, Feb 25Call placed from New York at 5:32 PMVerizon bill, p.2
Wed, Feb 26WHOLE FOODS MKT 10023 NEW YORK NYChase Sapphire 4421, p.1
Thu, Feb 27Call placed from New York at 1:45 PMVerizon bill, p.2
Fri, Feb 28Call placed from New York at 3:58 PMVerizon bill, p.2
Sat, Mar 1No dated line, carried from Feb 28
Sun, Mar 2No dated line, carried from Feb 28
Mon, Mar 3No dated line, carried from Feb 28
Tue, Mar 4DL 2347 depart LGA New York NY 4:15 PMDelta itinerary, p.1DL 2347 arrive RSW Fort Myers FL 7:24 PMDelta itinerary, p.1

What counts, and what never does.

Any part of a day in a state counts as a day there. Days with no dated line inherit the last known state and are always marked inferred.

Places the client

In-person purchases with a merchant location, ATM withdrawals, calls with an originating city, flights, hotel stays, tolls, transit, location fixes.

Flagged for you

Chains with no printed location, delivery orders, prepaid bookings without stay dates, and any day where the signals disagree.

Never counted

Online purchases, subscriptions, utilities, insurance, transfers, payments, fees. They stay in the evidence table so you can show they were considered.

Know the count before anyone asks.

See every state’s day count before you pay · How client records are handled

Whereabouts Reconstruct: the day-by-day residency ledger, built from your client’s records