I am military, married to non military, filing jointly. IL is my state of legal residence, my wife is VA. She has no income. Does she need to file a VA state return?

[DanielV01 · Accepted solution]

No, she will not need to file a Virginia return.  If she has never lived with you in Illinois, and you are currently stationed in Virginia, then she is a Virginia resident.  However, if she has no income, she is below the filing threshold for Virginia.  Here is a website that discusses this:  https://www.tax.virginia.gov/who-must-file.

Since she has zero income, and paid zero Virginia tax, she is not required to file.  Your income, of course, is not taxable either in Virginia or in Illinois.