Under the new tax law, for tax purposes the spouse of an active duty servicemember may choose to use the servicemember's state of legal residence as their own. That means your spouse may choose to file as an Illinois resident. You'll find more information here: https://www.moaa.org/content/publications-and-media/news-articles/2019-news-articles/advocacy/FAQ--N...
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
