Received distributions from virginiana mutual funds for the calendar year 2006 ordinary dividends nonqualifing capital gain distributions nontaxable distributions elsie elmer's wife did not own any o?

It seems there is some context missing in your question regarding the distributions from Virginiana mutual funds in 2006. However, if Elsie Elmer's wife did not own any shares in the mutual funds, she would generally not be responsible for reporting those distributions on her tax return, as tax liability typically arises from ownership of the investments. It may be advisable for her to consult a tax professional for specific guidance based on her situation.