My mother lives in a nursing home full time since november in another state. do I file in that state also

[mputort1]

My mother was moved to a long term nursing facility in a different state since November of 2018. I handle all of her money and have POA.  Do I have to file taxes  in the state that she is in full time care and her previous state before, or just one?  
Which one?

[DanielV01]

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.