State tax filing

Just to clarify, does your wife live in NJ, then yes, she would file a NJ return for her NJ income. He would file a NJ tax return for the fact that he lives in NJ but he would would also file a NY nonresident return for the income he earned in NY and take that as a credit on his NJ resident return to avoid double taxation on both NY and NJ taxing him on the same income.

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