I live in MA, wife is in nursing home in RI, May I file MFJ for both Federal and MA and NOT file RI for wife?

[SeanE1 · Accepted solution]

If you are a resident of Massachusetts you would file a resident return for MA.  If you and your wife have no Rhode Island source income, you would not file a RI tax return.  Just because someone is in a nursing home in a particular state does not necessitate that they file a tax return in that state.  I would file as MFJ for the federal and MA tax return.