If you are on active duty, your SLR is Texas, you are living in NC due to military orders, and your wife is in NC solely to be with you, she may choose to file as a resident of TX and her income would NOT be taxable by NC.
See Question 3 in this reference: https://www.ncdor.gov/taxes-forms/individual-income-tax/armed-forces-information/frequently-asked-qu...
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
