@TAPS2050 ,
It seems to me that what you are trying to achieve:
(a) Pay not state tax
(b) File MFJ ( Married Filing Joint) to reduce your tax liability for the federal tax in the USA.
IMHO, you are going through a lot of trouble to achieve this ( and not be successful :(
1. Assuming that your spouse , a Canadian citizen, is on a non-work visa in the USA, her "remote work" would violate visa conditions. On the other hand if she does have a work visa ( based on your TN visa ), her work being done in the USA would mean her income is taxable by the US. Her residency in NY would bring her under the NY state tax ambit. Thus for federal , both your world income is taxed by the US and for state filing only she needs to file as NY resident.
2. Your statement that you would work remotely while domiciled in TX, would still make that income taxable by the state ( noting that TX has no PIT ).
I am at a loss to understand why you are not having the whole family domiciled in TX and avoid all this complicated set-up. What are you trying to achieve ?
Please answer with more details and I will circle back. You can also PM me with details ( just NO Personally Identifiable Information ).
Look forward to hearing from you .
pk
