See Filing Status on page 8 of the Oklahoma tax instructions to see what the options are in your situation:
https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf
Per Section 302 of the VBTA act of 2018, your wife also has the option of filing as a resident of your SLR/HOR (Oklahoma). If she were to choose to do that, then her income would be taxable by Oklahoma, but not by Nebraska.
The VBTA Act permits the civilian spouse of an active duty military servicemember to file state taxes as a resident of her servicemember spouse's SLR. This is an option, not a requirement. She can still file a resident Nebraska return if she prefers.
https://www.congress.gov/115/plaws/publ407/PLAW-115publ407.pdf
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
