It depends. You might have to file her as a part-year resident for two state returns, but it will depend on the state in question, because she may be in a state now that does not tax her income. If both states tax her income (likely only pension, but some have investments also), then she will need to file a part-year return for each state. If only one state taxes her income, then she only needs to file a part-year return for that state.
The purpose of the part-year return is to report and separate the income she made while living in that state so that not all of her income is taxed there.
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