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Tax help for military filers
No, she will not need to file a Virginia return. If she has never lived with you in Illinois, and you are currently stationed in Virginia, then she is a Virginia resident. However, if she has no income, she is below the filing threshold for Virginia. Here is a website that discusses this: https://www.tax.virginia.gov/who-must-file.
Since she has zero income, and paid zero Virginia tax, she is not required to file. Your income, of course, is not taxable either in Virginia or in Illinois.
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‎June 4, 2019
1:27 PM