@Dan Oliver for federal tax purposes, it simply doesn't matter what state you or your spouse work in; it is all the same
For state purposes is where it matters.
You pay taxes where you work OR where you live.
1) for the days you are working in NM, you would owe the state of NM taxes on that income. You would file a NM non-residential income tax form
2) then you would file a AZ resident income tax form and report ALL your income (and your wife's) and interest, dividends - everything! On that form, once the tax liability is calculated, AZ would give you a credit for taxes paid to NM. Normally, it is the lower of what was paid to NM or what the tax would have been if it had been paid to AZ (so if the AZ taxes are lower, the credit is based on AZ tax tables; if the NM taxes are lower, the credit is based on NM tax tables).
You would not be taxed on the same dollar of income in both states
I am not aware of a calculator, but certainly if NM has higher income taxes than AZ, the more days you work in AZ the less the collective tax to the two states is going to be.
