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Angela and Greg are married. Greg is an active duty servicemember in the U.S. Army....

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Accounting

Angela and Greg are married. Greg is an active duty servicemember in the U.S. Army. Angela is domiciled in Massachusetts. Greg is domiciled in Connecticut. They resided all year in Nebraska, which was Greg's permanent duty station. Greg received military wage income. Angela received wage income from a job that she performed just across the border in Iowa.
Assuming that Angela did not take steps to affirmatively establish domicile in Nebraska, she may choose to treat any of the following states as her state of residence for 2023, EXCEPT:
Connecticut.
Iowa.
Massachusetts.
Nebraska.

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