50-State Multi-State Audit Model

Mid-Year Move + Roth Conversion Tax Risk Calculator

Model state residency tax exposure for mid-year moves between any state. Custom day limits, statutory abode rules, and tax brackets for all 50 states.

Move & Residency Parameters

Select departure & destination states to load state-specific tax statutes.

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HNW Bracket Note: High-dollar conversions stack on top of existing taxable income. Pre-filled with top marginal bracket for HNW investors.

Municipal & Local City Tax Exposure Note

State tax rates do not automatically include local municipal income taxes (e.g. NYC resident tax +3.88%, Philadelphia +3.75%, Yonkers +1.48%, Detroit +2.4%). If leaving a city with local income tax, adjust the Departure State Tax Rate (%) above to your combined state + city rate.

185 Days
Statutory Limit for NY:

NY DTF defines abode maintenance as having a residential dwelling available for > 10-11 months.

$

Enter your planned Roth IRA conversion dollar amount to calculate tax debt.

Side-by-Side Scenario Matrix

To avoid statutory residency, you only need to satisfy ONE prong (Option A: Physical days ≤ 183 OR Option B: Relinquish residence). You do NOT need to do both!

Scenario A: Residence Relinquished

Abode Prong Fails (Part-Year Resident)

$0 Tax Owed

Post-move conversion sourced to destination state.

Scenario B: Residence Retained

Full Statutory Residency Triggered

$0 Tax Owed

Departure state taxes 100% of conversion regardless of move date.

Independent Fiduciary Network

Need a Second Opinion from a Vetted Fee-Only Financial Advisor?

High-dollar Roth conversions during a move year require careful coordination between state residency rules and advisors. Leave your email to connect with an independent, fee-only CFP® specializing in multi-state tax strategies.

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State Audit Evidence Standards

State tax auditors evaluate residency based on evidence quality—location logs, EZ-Pass records, credit card swipes, and cell tower pings—not calendar entries.

Need audit-proof day logs? View Domicile365 Tracking Tools →

Statutory Authority & Case Law

Statutory Standard: Loaded dynamically based on selected departure state.

State Residency Deep Dive

Moving Mid-Year and Converting to a Roth: State Tax Traps Explained

By Accreting Strategy Team • Updated for Multi-State Residency Audits

Educational Tool & Tax Disclaimer

This simulator and guide are designed for educational purposes only. State residency audits involve complex factual determinations under state statutes. Accreting.com is not a law firm or CPA firm and does not provide formal legal or tax advice. Consult a state tax attorney before making high-stakes Roth conversions during a move year.