"My home of record is Oklahoma."
What is your spouse's SLR? (State of Legal Residence). OK also? If so, then all of her income from all sources is subject to OK state tax, regardless of where she earned it on the planet. MSRRA does not apply since TX does not tax personal income. As far as changing one's SLR, it's not that easy or simple, and in most cases can not be done retroactively more than 12 months back at best. More than likely, this won't fly for the non-military spouse. That's because your spouse is included on your PCS orders assigning you to Texas. Therefore the spouse moved there with you for the convenience of being with their AD/MIL spouse. Now things are different if the non-military spouses SLR is not Oklahoma.
