• A calendar detailing what state they are in each day (as well as travel receipts).
• A valid driver’s license and voter’s registration in the new state.
• Documentation proving ties to the new state, such as a change of mailing address and change of address with employer.
“Auditors will come with subpoenas for cell phone records and other high-tech resources,” Singhal said. “Clients should consider technology and data-driven analytics such as GPS, geolocation and cell-tower data.”