Husband made Florida his residence in December 2023.  Car is registered and voting registration are in Florida.  He has a house in Florida and spends the majority of the year there.  Unfortunately, his employer didn't make the state change until after the first payroll of 2024 so he does have some Kentucky sourced income.  The wife maintains her home in Kentucky and lives there full time.

I have looked at the PY/NR worksheet but it doesn't appear to allow for only one being nonresident.