State tax filing

One more thing: her name is on PA return. But her income is not taxed in PA. My income is taxed in PA because my employer is in PA. But my wife and I claim NC residency, because I stayed in NC the whole year due to COVID. So we decide to have NC as our resident state, but file non-resident in PA.

 

All the sales are in her brokerage account. In this case, do we need to send the 1099-B to PA DOR or NC DOR or both? Thank you!