Multi-State Returns

From TaxAlmanac

I have a multi-state question.

I have a new client. His wife his active duty military, resident of Michigan, stationed in VA. He is retired military and a resident of AL. He tried to get work in VA and worked for @ 3 weeks in May 2007.

Since he couldn’t find any other work at that time in VA, his previous employer in AL had work so he went back and worked for @ 2 months.

He came back to VA and started a full-time job IN mid-August, but they withheld MD taxes. VA State law says that if a nonmilitary spouse lived in VA for less than 183 days, they would file a Nonresident return. He was here for 133 days, which should qualify him to file as a nonresident.

Does the following sound correct in what I am wanting to do?

File Federal as MFJ with spouse. File VA NR return for the three weeks he worked in VA. File MD NR for the income that should have been taxed in VA. File AL resident and put his AL income and the military pension on it.