resident or nonresident, state tax return

taxpayer accompanied her son who came to US for education and lived in US for 3 months this year. TP is US citizen. She has one rental property rented full year. Has another rental property which she converted to her personal residence after she came to US. She has primary home overseas. Is she resident or nonresident of the state (in USA) she lives now? Thanks.

Which state? Residency for tax purposes is state dependent. For example, NJ:

Nonresident — Form NJ-1040NR
♦ New Jersey was not your domicile, and you spent 183 days or less here; or
♦ New Jersey was not your domicile, you spent more than 183 days here, but you
did not maintain a permanent* home here.
Also you may be considered a nonresident for New Jersey tax purposes if you
were domiciled in New Jersey and you met all three of the following conditions
for the entire year:
1. You did not maintain a permanent home in New Jersey; and
2. You did maintain a permanent home outside New Jersey; and
3. You did not spend more than 30 days in New Jersey

*A home (whether inside or outside New Jersey) is not permanent if it is maintained
only during a temporary period to accomplish a particular purpose. A home used
only for vacations is not a permanent home.

Thanks, Howards. TP is in NJ. I also found your posted rules and found the rules unclear to me. what does "domicile" really mean from tax perspective. I did some research on line and it seems domicile means the same as permanent home. Is that right?
so, if TP just came to NJ temporarily to accompany her son to attend school, does that mean she does not domicile in NJ? Thanks.

She is a nonresident as her domicile is overseas...her permanent home to which she intends to return. She is here temporarily. Also, she would have been filing in NJ to report rental income as this is NJ source income.

Thank you so much!