Retirement tax questions

I spend approximately 60 days a year there.

Are they entitled to 60/365 or 60/183 of the income?  183 represent the number of days they no longer consider you a part time resident.

 

I also have a deferred compensation plan from my prior company that is reported on a W2.  Does the same rule apply for that income?  Social Security?

 

My understanding that dividends and interest income is not considered.