Along these lines... My fiancŽ lived in VA until October and moved to MD, who does she owe?

Part of the answer depends on where she worked during the year. The general answer is: (a) she owes for the state where she worked for the time that she was physically present in that state, and (b) she owes for the state where she lived for the time she lived in that state. If you post back with info on where her job was located we can give a more accurate answer. Also - I assume that as of December 31 she was not married, correct?