What state does my unemployed military spouse have to file with?

[Coastie]

I am married filing jointly. My spouse does not qualify for MSRRA. She earned no income, and lived in Maryland and Michigan during 2016, and holds a driver's license from a third state that she did not live in during 2016. Despite not working anywhere does she still have to file in two different states? This would mean filing three different state taxes returns, one for me, and two for my spouse.

[DoninGA · Accepted solution]

Since she earned no income in any state then you would just file a joint federal and state tax return based on your Home of Record or State of Legal Residence.

[Coastie]

Perfect, thank you!