No, just two states.
In general, you owe tax in the state where you live and in the state(s) where you work.
1. She files a residential return for MA.
2. She files a non-residential return for NY. (NYS and maybe NYC).
3. She files no return for CT because she neither lived there nor worked there.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
