@amitabhbachan6 , IMHO,
1. if you claim that your spouse is a resident or part year resident of NY when facts are that she has never even been admitted to the USA, this would be a lie. If she had been in the USA, stayed in your home in NY and was outside the country at the moment, then perhaps one could claim that her home is New York and therefore she is a resident --- for the period that the Sate allows somebody to a temporarily absent Resident.
2. Furthermore , if the purpose of claiming spouse to be a resident is to get a tax advantage, that could be even more serious.
3. Her connection to the state is pretty tenuous even if she is married to you whom lives in NY -- she perhaps should show that she really intends to settle down here in the NY and something is preventing her currently ( like she is awaiting a visa from USICS.
