Military "home"

Unless Tp or Sp have other income in VA I would want to be convinced that either of them have any VA taxable income.

One VA W-2 for $228

From the facts presented, it is impossible to determine the resident state for either spouse with certainty. I have no way of knowing why they may have been living in VA. I have no way of knowing which state the spouse is a resident of as she may have been living in VA because he was stationed there. She would still be a resident of the state in which she has her domicile. I don't know if he ever changed his domicile from CT. Even if he never changed his domicile from CT, CT may still treat him as a nonresident if he can pass certain tests.

All I can tell is that she had CT source income and has to file a CT return. I don't know if that is as a resident or nonresident. A VA return would only be required if someone was a resident of VA.

No, it's not. The military spouse remains a resident of CT for tax purposes.

Only the non-military spouse's residency is in question.

Military stationed in VA. Home in VA W-2 from state enlisted in CT Wife went to parents home while he was stationed out of country and worked in CT

W-2's only from CT and w/h only CT Home tax and int from VA

File VA and CT?

Thanks

I have no idea how you concluded that the member of the military remained a resident of CT just because he enlisted from there. As I stated in my reply, he could have changed his domicile to VA when he got married and lived with his wife in VA. As I also stated, CT law can very easily treat him as a nonresident even if he never changed his domicile.

Because he enlisted from there is precisely why he reamined a CT resident.

Gosh I'm glad I only have a foreign spouse and not a a military one!