You do not have to file a North Carolina income tax return. You wife was a nonresident who was not performing services for an occupation carried on in NC. The situation would be different if, for example, she worked out of a local company office or visited a client site, which she did not.
NC nonresident taxpayers are only taxed on income from NC sources that was (1) attributable to the ownership of any interest in real or tangible personal property in North Carolina, (2) derived from a business, trade, profession, or occupation carried on in North Carolina, or (3) derived from gambling activities in North Carolina, and your total gross income from all sources both inside and outside of North Carolina equals or exceeds the amount in the Filing Requirements Chart for your filing status, you must file a 2020 North Carolina individual income tax return, Form D-400.
See Nonresidents and Part-Year Residents.
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