TomD8
Level 15

State tax filing

The 183-day rule is irrelevant if you're domiciled in California.  If you're domiciled in California, your entire income is 100% taxable by CA, regardless of how long you might be absent from the state and regardless of where you earned it.

Page 10 of the reference supplied by @rjs has a section on the meaning of "domicile".

 

State residency for tax purposes isn't a matter of choice; it's determined by each state's specific laws.

**Answers are correct to the best of my ability but do not constitute tax or legal advice.