Spouse of military officer received a 1099 from an out of state entity for non-employee comp. Does she need to file as a non resident?

If she performed services in the other state, then she may have to file a tax return there, depending on the rules in that state regarding filing requirements. She would file as a non-resident of the state if she did not live there. If she performed the services in her own state but was simply paid by a company in the other state, then she would typically not have to file a tax return there, depending on the rules in that state regarding telecommuting.