https://www.tax.ny.gov/pdf/2022/printable-pdfs/inc/it203i-2022.pdf
page 6 the exceptions on 7 don’t apply.
edit: looks like NY can file MFS… on pg 7
she has to pay tax to NY. Why would you not take a credit in your home state. Should work out better.
If at first you don’t succeed…..find a workaround
