@AmyC --
I do not believe the spouse has to file a GA non-resident return, since she can choose TX as her state of residence. Here is the wording of the new MSRRA law (emphasis mine):
Election.--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.''.
(b) <<NOTE: 50 USC 4001 note.>> Applicability.--The amendments made by subsection (a) shall apply with respect to any return of State or local income tax filed for any taxable year beginning with the taxable year that includes the date of the enactment of this Act.
https://www.congress.gov/bill/115th-congress/senate-bill/2248/text
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
