Sorry to say that, on further investigation, all our answers were wrong.
Your daughter must file in Virginia and Ohio. See the Virginia tax instructions on page 6.
https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2022-760-instructions.pdf
Although your daughter is a domiciliary resident of Ohio, she is an actual resident of Virginia, because she maintained an abode (fixed place of residence -- her apartment) in the state of Virginia for more than 183 days**. An abode is any fixed place of residence, and includes student housing. (Living in one's car, a shelter, motel or hostel, is not an abode.) Here is a ruling that discusses students in more detail.
https://www.tax.virginia.gov/laws-rules-decisions/rulings-tax-commissioner/17-118
As an actual resident of Virginia, she is required to file a Virginia resident tax return that reports and pays tax on all her worldwide income. As a domiciliary resident of Ohio, she also files an Ohio resident tax return. Ohio should give her a credit for any taxes paid in Virginia.
She does not file a DC return even though she earned her wages in DC, because she did not maintain an abode in DC. See the FAQs here. https://otr.cfo.dc.gov/node/383942
**However, if this is her first year at college, and she had an abode in VA for less than 183 days, then she is not an actual or domiciliary resident of VA for this year, and she is only required to file a non-resident VA return if she has VA-sourced income. But she would likely be an actual resident of VA next year.
From the VA instructions.
Step 1: Determine your residency status
Domiciliary Resident
You are a domiciliary (legal) resident if your permanent home is in Virginia. Your permanent home is where, whenever you are absent, you intend to return. Every person has one and only one domiciliary residence at a time. Most domiciliary residents actually live in Virginia; however, actual presence in Virginia is not required. If you have established legal domicile in Virginia, you are a domiciliary resident until you establish legal domicile in another state.
• Members of the armed forces who claim Virginia as their home of record are domiciliary residents, even if stationed outside of Virginia.
• A domiciliary resident who accepts employment outside of Virginia, but who does not abandon Virginia as their domiciliary residence, even if outside of Virginia for many years, remains a domiciliary resident of Virginia. This includes domiciliary residents who accept employment outside of the United States.
Actual Resident
You are an actual resident if:
You maintained an abode in Virginia or were physically present in Virginia for more than 183 total days during the taxable year, even if you are a domiciliary resident of another state or country.
If you are an actual resident of Virginia, you may be required to file as a resident in Virginia and in your domiciliary state. In this situation, you should claim a credit on the return filed in the state of your legal domicile for taxes paid to Virginia.
Students: The rules for determining the residency status of a student are the same as for anyone else.
