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State tax filing
DE will give you a credit for taxes paid to other states. At some point, you both got licenses, bought a home and established the intention of having DE for your home. The time your wife spent in MD finishing up the move is incidental. If you established your DE residence in 2019, you could both be full year DE residents.
Although, MD part year residents with MD nonresident income file the nonresident return in addition to the resident return. Not sure where she fits in that.
The best way to file might be VA nonresident, MD 505 nonresident and prepare those two returns first. Then prepare your final DE resident return.
If your wife was a part year resident of MD, had not established intent to move, then file a MD part year return for her. MD would tax just the MD money.
File VA nonresident and then create the DE full year with a tax credit for VA tax paid.
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