Does my spouse need to file a state tax return in Virginia if she only earned less than $200 in wages in 2018?

[harold-tongson]

I'm a military member filing our 2018 income taxes.  My spouse and I are married filing jointly.  My state of legal residency is California, but I'm currently stationed in Virginia.  I'm filing my state taxes with California.  My spouse is not not taking advantage of the same residency as myself as a military spouse. She earned less than $150 in wages last year.  Is she required to file her state income taxes with Virginia?

[Ashby]

No, she does not need to file a Virginia tax return. The threshold for filing a married, filing separate return in Virginia is adjusted gross income of $11,950 or more