I don't know about Hong Kong tax, but your wife's income is fully taxable to the U.S since she lives and works in the U.S.
If she is self-employed, once she meets the substantial presence test, she will also have to pay Social Security and Medicare tax.
Since no income or self-employment (Social Security and Medicare) tax is being withheld, you should make estimated tax payments.
The IRS levies a penalty for underpayment of estimated tax if you didn’t pay enough tax throughout the year, either through withholding or by making estimated tax payments.
Generally, most taxpayers will avoid this penalty if they owe less than $1,000 in tax after subtracting their withholdings and credits, or if they paid at least 90% of the tax for the current year, or 100% of the tax shown on the return for the prior year, whichever is smaller.
Refer to Penalty for Underpayment of Estimated Tax
As Virginia residents you will both owe Virginia tax. Virginia has no waiting period. Once you move into VA and start working, you owe state tax. The federal resident or nonresident alien status does not affect Virgina.
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