May/may not be helpful...
I think the key questions would be in what state(s) did your daughter reside in 2021, did she move residences during the tax year, what states did she derive income from and whether any of the income was a "new" income source for 2021 (vs. 2020). I understand New York is assuming legacy tax status on income, meaning if it was NY taxable in 2020, it would continue in 2021.
