Wife did not update her driver's license

[ZHusk8MA]

My wife and I have lived in Tennessee and earned all of our income for the entire 2024 calendar year in Tennessee, however she never updated her drivers license from Illinois to Tennessee.  I am aware of the legal consequences of not updating the license to Tennessee when we moved here,  so aside from that, is she still be liable for Illinois income tax?

[xmasbaby0]

If your wife did not live or work in IL during 2024, she will not have to file an IL tax return.   Her drivers license does not obligate her to file an IL tax return.  An TN has no state income tax.