Due to a change last year in the MSRRA law, if you are the active duty service member and your HOR/SLR is Alaska, your spouse may choose to file in Alaska too, even if she has never lived there. Since Alaska has no income tax, you wouldn’t have any state income tax return to file.
The only exception would be if you had non-military income in another state, or if your spouse had taxes withheld for another state. In that case, your spouse would have to file a non-resident return in that state, showing zero income, in order to have those taxes refunded.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
