LOL That's exactly what I did.  I'm filing them MFJ for federal because it definitely benefits them for that.  I'm not claiming credits for taxes pd to other jurisdictions because that is not the case here.  I found the Gross Income worksheet for PA, and was able to make the spouse's PA income 0.  That gave me the result I like...may not be right, but it works lol.  I didn't want to have to file MFS for NY and PA, but I guess that's an option too.