That's correct. But, few tax people said that I can put "resident" for her despite non-resident seems logic. Alos, on NY tax website it mention.....
"
The only exceptions to this rule apply to married individuals who file a joint federal return and:
- one spouse is a New York State resident and the other is a nonresident or part-year resident. In this case you must either:
- file separate New York State returns using filing status; or
- file jointly, as if you both were New York State residents, using filing status."
