A retired Pennsylvania couple had 125K in 1099-R and 50k in a w-2 from PA and 27K in a w-2 earned in Delaware. They are being taxed at a 5.6% rate on the Delaware income because of the High Federal income. They are filing jointly for the Federal return. Is there some way I can file a Married filing separate for the Delaware wage earner.  I think it will help.