Do we need to file tax returns for states we lived but did not male any money?

[madmaxbdw]

My wife and I filed a Federal Joint return but need to file separate state returns as she lived in Michigan for 7.5 months while working in Indiana. She moved back into our home in Georgia for the remainder of 2018. Since she had no income in Michigan nor Georgia, do we need to file state returns in her name for those two states?  Her drivers license and all personal information (auto Ins) remained in Georgia, while living with her parents in Michigan. So, no rent, utilities or the like were ever in her name in Michigan or Georgia.

[maglib]

It appears your wifes domicile was always Georgia as she intended to return there and never established residence elsewhere. It was a temporary arrangement.  So yes she must file a Georgia return and all income is taxed to your domiciled state. The fact she never changed her DL not her voting records, etc, would support that her residence stayed Georgia.

Michigan since she never established domicile and never worked there, there will be no filing requirement.

Indian she will have a non-resident tax return.  Don't worry she will get a credit for double taxed income in Georgia.  Make sure to complete the non-resident return first.