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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.
‎July 22, 2021
8:34 AM