If your spouse is gone for a temporary purpose, then they are still considered a NYS resident and all of their income would be taxable to NYS as they would still be a NYS resident.
In this scenario, you could file joint federal returns and joint NY state returns. The income earned by your spouse from working in SC will be taxed in SC, however, NY will give you a credit of taxes paid to another state. Please ensure you complete the SC return first.
On the Personal Info screen, please ensure that you do not chose the option "Spouse lived in another state in 2024". This will create a part year resident return. Instead, indicate on the page Did Either of you Make Money in Any Other States? that money was earned in South Carolina. This will correctly create a nonresident return.
In a mock return I created:
- the entirely of all income will be taxable to NY in a full-year resident return
- a nonresident return will be created in which you can allocate your spouse's earnings while in SC
- NY will give you a credit of tax paid to another state (SC)
If you have any further questions, please respond in the thread.
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