My non resident state web site says you are required to file and pay state income tax only if you are a Primary resident or you have earned income in that state. (money.stackexchange.com)
Keep in mind that although contributions are not deductible at the federal level, most states offer residents a state tax break. (kiplinger.com)
If there is more than one beneficiary, each beneficiary must select the appropriate form by resident state. (protective.com)