If your wife is out of the country temporarily for work purposes, and her primary, main home (her domicile in tax terminology) is still in the U.S., then for tax purposes she is still a resident of her home state. However, if she has moved to another country and that country is now her domicile, then in the Personal Info section of TT, at the bottom of the State of Residence drop-down window, select Foreign or U.S. Possession.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
