As long as you did not take steps to become a resident of the state where you attended school but had no income, you have no requirement to file a state return there.
Steps to establish residency in a new state include:
- Obtaining a driver's license
- Registering to vote
- Having important documents transferred to your new state (insurance, memberships, etc.)
- Establishing a local bank account
- Filing a change of address form with the U.S. Postal Service
- Having a permanent home
This list is not all-inclusive. Also, please note that taking one or two of these actions does not automatically establish residency, and each state has their own set of requirements.
