She lived there her whole life.  She and her husband bought a home there over 2 years ago and her husband was serving active duty there during that time.  He was Florida resident his whole life.  Her CPA in Virginia says she can pick her husband's resident state of Florida.  I believe that the spirit of the law was to relieve the spouse of the obligation to file in every state her husband was moved to.  He actually was serving in her state of residence.