Section 302 of the Veterans Benefits and Transition Act of 2018 ("VBTA") allows an active-duty servicemember's spouse the option of filing as a resident of the servicemember's state of legal residence, even if the spouse has no other connection with that state.
Thus your wife could choose to file as a resident of OH, which would relieve her of MD taxation. It is her option.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
