I work in a contracting company, so I sometimes have to move and work every few months. I have been in NC, then IL, and now in AZ. My girlfriend lives with me, and she is a full-time student (since IL) but has not had a job at all for the entire year. Since we have lived together in all 3 states but she has had no income and no job during the entire year of 2018. Does she need to file a State tax return for those states? The only money she has gotten was from Pell Grants and Student Loans for her education. She does not get benefits other than from AZ Medicaid.