How many returns must be filed?

At least the VA return and possibly a NC, depending on how much was earned as a resident.

Part-Year Resident: If you were a part-year resident of North Carolina during tax year 2019 and you received income while a resident of North Carolina, or you received income while a nonresident that was (1) attributable to the ownership of any interest in real or tangible personal property in North Carolina, (2) derived from a business, trade, profession, or occupation carried on in North Carolina, or (3) derived from gambling activities in North Carolina, and your total gross income for 2019 exceeds the amount shown in the Filing Requirements Chart for your filing status, you must file a North Carolina individual income tax return, Form D-400.  You were a part-year resident of North Carolina if you moved to North Carolina and became a resident of North Carolina during the tax year, or you moved out of North Carolina and became a resident of another state during the tax year.

If you were a Nonresident or Part-Year Resident and received income from North Carolina sources, complete Form D-400 Schedule PN, 2019 Part-Year and Nonresident Schedule to determine the percentage of total gross income from all sources that is subject to North Carolina tax.

Would she need to file a VA Part Year resident for the 9 months of residency, a VA non-resident for the 3 months she was a resident of NC and then a Resident NC for the 3 months?   A total of 3 state returns?

She would only need to file one state part-year return for VA.  Since she did not have any income for NC, she would not be required to file an income tax return.  

My understanding is sine she is a resident/home owner in NC, she must file a return there as a resident (for the 3 months Oct - Dec)   All (January - December) her 2019 income is from VA.    Resident - VA 9 months, Resident NC - 3 months.    Does she file both a part year resident and part year non-resident return for VA and a part year for NC as a resident to claim VA taxes?   I am still unclear.

You are correct.

You will need to file the following returns:

• Part-year resident return for your 3 months residing in North Carolina
• Part-year resident return for your 9 months residing in Virginia
• Non-resident return for your 3 months while earning income in Virginia but not living there

Thank you Jotika.     This is what I thought, but Turbo Tax is ONLY pulling up the Virginia Part Year Resident Form and NOT the Non-Resident form for the 3 months of earned VA wages while residing in NC.    Any suggestions?