For tax year 2024, you will file as a part-year resident of both NJ and DE. Here's are NJ's rules for part-year residents:
https://www.nj.gov/treasury/taxation/njit26.shtml
If your husband moved to DE during the month of December, then he too is a part-year resident of both states. If he was still living in NJ as of December 31st, then for 2024 he is a full-year resident of NJ.
In your situation, NJ requires that you use the same filing status on your NJ return that you use on your federal return.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
