By the time we got married, she quit her job in Virginia and moved to Califiornia to be with me, where she did not have any income. Under MSRRA, we believed she'd be able to claim Maryland residency for tax purposes to allow us to file a joint Federal return, which is what I began doing. She never sent any paperwork in saying "I'm a Maryland resident for tax purposes, I need to pay Maryland state taxes," since she didn't get another job. All of her income was made as a Virginia resident prior to us getting married.
