@pk
@user17597544422
"2. Absent any additional facts, your world income is US sourced and NJ sourced ( work performed in NJ)."
Just to note also the taxpayer is working remotely for an NY company. This subjects his NY income to the "convenience of the employer" rule and he may be required to file a NY non-resident return as well. This non-resident return would only report the taxpayer's NY-based income, and other NJ income and not the spouse's income (from anywhere). So the spouse's residency does not impact the NY non-resident return, but it is another bit of paperwork that needs to be completed and another check to be written.
