I spend more than 183 days out of california working remotely in Nevada and Overseas, can I file in CA as part time resident for the 182 days and claim nevada resident?

[sfsnowboarder]

If I am typically a california resident with california w-2, but because of the pandemic I worked remotely in Nevada and overseas for more than 183 days in a single year, would I have to file CA tax return for all the income for the full year? Can I claim Nevada resident and only pay/file for CA income as part time resident for the 182 days? I do have a second home in Nevada and multiple rental properties in Nevada.

[rjs]

It sounds like you are a full-year resident of California, even though you were out of the state for a good part of the year. Here is a link to a Franchise Tax Board publication that explains how to determine whether you are a California resident for income tax purposes.

FTB Publication 1031, Guidelines for Determining Resident Status

One of the things that is discussed in the publication is the concept of domicile, which is different from residence. In most cases, if your domicile is in California you will be considered a California resident, even if you spend very little time there during the year. From what you said, it sounds like California is your domicile.

[TomD8]

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.