CT's 183-day rule applies only to taxpayers not domiciled in CT.
https://www.cga.ct.gov/2020/rpt/pdf/2020-R-0039.pdf
@MM00 was domiciled in CT until his relocation to Texas. He did not spend 183 days of the tax year in CT after changing his domicile. Therefore the 183-day does not apply in this case.
CT taxes non-residents only on CT-source income. If the taxpayer had no CT-source income after becoming a TX resident, then none of his income as a TX resident would be subject to CT taxation.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
