Thanks again to both of you for answering.
I found the exception for non-resident spouses in NC law, so I wasn't so much worried about that either. My primary concern is that California may deem her to be non-resident when I'd much rather she be treated as a resident for tax purposes. It does mean she'll have to pay taxes on her income in both NC and CA, but that's a much better deal for us because of the income disparity. As long as it's OK for her to be a resident of both states for tax purposes, then I think this plan is fine.
