If you are active duty military and you are in NC on PCS orders, then your wife may choose to file as a resident of your SLR (State of Legal Residence). This could make her income not subject to NC income tax. See this NC tax reference for details:
Important Tax Information Regarding Spouses of United States Military Servicemembers | NCDOR
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
