yes but this will get complicated depending on where each on lives. Both live in the same state? what is their resident state not just where they work. If they live and work in the separate 2 states it is easier mfs resident for home state each. But if they both live in one or the other then the are both residents of the home state with a non resident return for the other. not sure why they want mfs states if they are both residents of one or the other. Well I can guess why but that's another story.  . . . . .