Section 302 of the VBTA of 2018 gives the spouse of an active duty servicemember the option to file taxes as a resident of the servicemember's State of Legal Residence (SLR), even if he/she has no other connection to that state.
https://www.congress.gov/bill/115th-congress/senate-bill/2248/text#:~:text=in%20military%20service.-...
If she does this, she may qualify for a military spouse exemption from New York taxes.
https://www.tax.ny.gov/help/taxpayer-education/tax-basics-military-personnel-veterans.htm
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
