Hello!! My daughter is an Illinois resident but in 2024 she had a summer job in Minnesota. Illinois and Minnesota are NOT "reciprocal" states. I know that my daughter files as a permanent resident of Illinois and she is filing her Illinois state return. Here is my question: Is she REQUIRED to file a return with Minnesota as well, or can she choose not to (if she doesn't want to try to reclaim some of the tax collected)? Thanks so much!!