Valid point. NY audit policy is that "substantially all" means "a period exceeding11 months." See page 63 of this reference:
Nonresident Audit Guidelines
So the daughter's move-in date definitely does matter.
If she does not meet the 11-month guideline for the year, then she would file a non-resident NY tax return and a resident PA return, completing the returns in that order in TurboTax.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
