Yes. That is correct. If she was present for 148 days in VA for the purpose of grad school, and had no intention of becoming a resident, she would not meet the residency or part year residency test and would simply file as a Non-Resident.
Yes, for 2026, since she will be present for more than 183 days she would be considered an "actual resident" for tax purposes for the entire year. This means all of her income would be taxable to VA.
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