Concurrent I140+485 AOS and Workplace and Home location

[CuriousA]

Hi - I have a few questions:

I was offered a position with current company in Bay area, California at the beginning of 2020, But due to covid, I stayed back in my home state and did not move for the job and instead worked remotely. To accomplish this, we filed an H1B Amendment request prior to me starting work at the current company so that I can work in my home state.

My PERM was filed though for a office location in Bay area California instead of my home state. Now my dates have become current in EB3. My attorney is asking me to move to California to file Adjustment of status. Now my questions are :

1. Am I really required to move to Bay area California before AOS can be filed? Do I need an Address in California ? and Do I need any proof of stay in California like a utility bill, Drivers license or rental lease agreement ?

2. Does my current work location need to be updated on my company records and payroll records to reflect that I am housed in California and hence also working at the company site in California?   That of course has tax implications. 

3. If the answere to the above questions are YES - Can I split my time between the home state (where I own a home) and Bay area (where I might rent a room at best) 

Looking forward to hear from you all what is the minimum set of compliance required. I believe there will be some folks in similar situation due to covid.

Edited August 25, 2021 by CuriousA