So, one spouse is  a NY resident and the other a GA resident.  Unless she's working remotely.  "Count the days in NY," from @sjrcpa , is good advice. Putting the home in the wife's name looks like an attempt to throw the Dept of Taxation off course, but ownership is public record and they have seen that one before. Have a fee agreement in place, for cost of helping with NYS correspondence audit, before finishing the returns.