Taxpayer is a FL resident

Has a NJ summer home (owned jointly with a "spiritual husband" / friend / dependent)

Purchased jointly $200,000 in 2017

Sold $460,000 in 2023 

co-owner passed away 4 months later. They sold the home for health reasons.   

NJ on the settlement sheet took 2% from each of them $4,500 each for non-resident withholding. 

Since this wasn't their primary is there no home sale exclusion? 

There was no 1099 but each 50/50 on taxes?

Do they have to file NJ to get back the 2%?

Can he no longer be her dependent because now he will have income other than social security? 

Thank you