The Veterans Benefits and Transition Act of 2018 changed the rules and your spouse is allowed to claim your state of legal residence (California) for tax purposes without ever have lived there. Therefore, she could claim California for tax purposes.
Veterans Benefits and Transition Act of 2018
For any taxable year of the marriage, the spouse of a servicemember may elect to use the same residence for purposes of taxation as the servicemember regardless of the date on which the marriage of the spouse and the servicemember occurred.
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