You are correct that MSRRA does not apply since your AD military spouse is not stationed in WV.
You should file your WV tax return using Married Filing Separately as your filing status. You can do this even if you file a joint federal return. The problem is that, if you file a joint return in WV, WV will tax your wife's income as well as yours, and will not allow you to take an "other state credit." See page 14 of this reference, under "Filing Status": https://tax.wv.gov/Documents/TaxForms/2019/it140.booklet.pdf
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
