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State tax filing
If your daughter lived and worked in NYC for 7 years, then she cannot choose to not be a NYC resident. For the time she maintains a home in NYC, she is a resident there, whether it is part year or full year depends on if she maintains the home for 12 months or not.
Same for CA, she can't just elect to be a resident or non resident of CA either. If she maintains a home there, that is her home and that is where she will need to file a return. Again, whether it's a part year resident of full year will depend on whether or not she lives in CA for the entire year or not.
Sounds like your daughter is an adult and maintains her own home wherever she goes which means she is a resident of that place even if she is moving there for education. If she was a dependent or lived with you and simply left for a period of time for education, then her resident state would be VA.
So, while she is living in CA and attending school remotely in NY, she is a CA resident. If she picks up and sells her house in CA to attend school in NY and finds a house in NYC, then she would be a resident of NY.
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