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I maintained living quarters in a second state for part of 2017, but not in 2018. Do I still need to file a tax return for the second state for 2018?

I don't think there's any reason to file taxes for the second state but might that trigger a tax inquiry?

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I maintained living quarters in a second state for part of 2017, but not in 2018. Do I still need to file a tax return for the second state for 2018?

No, if you did not live in or earn income in the second state for all of 2018 you do not have to file a tax return for the second state.

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