IF she is out now...then she "can" be the same as your home-of-record.....but only if she established physical residency in your HOR state after she left service.
Otherwise, she has to become a resident of whatever state she lives in after she left service.
IF she goes to live in your HOR state and establishes residency there, or if you are already posted in your HOR state,(and she lives with you there) then she can lock in that state as her state of residency too, under MSRRA rules.
....probably not what you wanted to hear...unless you are both already in your HOR state.
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Note...if you ever changed your State-of-legal-residence state to some other state than your HOR state...then it is the SLR state that controls state tax filing, not HOR.....but that requires a lot of extra paperwork and an accepted DD form 2058.
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
