I'm AD 2002-present & legal resident of Illinois. While stationed in NC, I met/married civilian wife & bought house in 2009 in NC where she currently maintains a driver's license & is registered to vote. Moved out of state in 2013 on orders and began renting the property via a property management company until Oct 2024 when we cash-sold the house. We never returned to the state once we left in 2013.
Question is, for any of the years (and which years specifically) the property was a rental since 2013, can my wife claim Illinois residency on state taxes and file joint along with me to report out-of-state rental income from NC instead of filing a resident return in NC, or is she required to file as a resident in NC & I have to file there as a non-resident AND with IL as a resident?
We have always filed married/joint on federal returns.
*It's unclear to me under the MSRRA & future acts of 2018 & 2022 if she can claim IL instead of NC due to the rental property being physically located in the state where she holds her driver's license and is registered to vote.
Thank you.
