Client came from another tax preparer.

Taxpayer is Virginia resident and spouse is Minnesota resident and their W-2 reflect accordingly

MN Dept of Revenue clearly states filing status for MN has to be the same as federal. But somehow in previous year, the tax preparer managed to file in MN as MFS separately showing only spouse's MN income.

I am looking everywhere worried I am missing something basic. Is it possible they first prepared federal return as MFJ, then went back in prepared federal as MFS, discarded federal and did the MN state separately, showing only the state income thereby lower taxes. 

But the question remains. MN state return very clearly states "filing status per federal". Was the previous preparer trying sneak in MFSeparately for MN , thereby blatantly disregarding what the MN state clearly says on its website upfront. 

Just wanted to check in with veterans that my understanding correct.

thanks in advance

Hari