Taxes needed to be filed for internship

My daughter lives and goes to college in WA. She did an internship in NYC for 3 months. The company provided housing in NYC so she actually lived in NYC for those 3 months. I’m trying to help her file her NY State taxes. Would she file as a non-resident since she wasn’t changing her permanent residence from WA to NY or would she file as a part-year resident since she lived there? Thanks for any help!

I think she’s a non-resident for NY, but it may not matter that much if she’s part year or NR.

In my opinion she should file as a New York non-resident to account for the income earned in New York.

Form IT-203: https://www.tax.ny.gov/pit/ads/efile_addit203.htm

Yep, need to file NY as a non-resident. My D did a summer internship in NY last summer and I went thru the same questions.

Thanks for the helpful comments!