A dependent student is a resident of the same state that the person claiming the student files in.
In your case, Tennessee.
The student is a part-year resident of New York since she did not "maintain a permanent place of abode in New York State for substantially all of the taxable year".
"Can I be a resident of New York State if my domicile is elsewhere?
You may be subject to tax as a resident even if your domicile is not New York.
You are a New York State resident if your domicile is New York State OR:
- you maintain a permanent place of abode in New York State for substantially all of the taxable year; and
- you spend 184 days or more in New York State during the taxable year. Any part of a day is a day for this purpose, and you do not need to be present at the permanent place of abode for the day to count as a day in New York."
Link for NY
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