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?

[shivsprakash]

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

[Leonard]

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.