@ParkNYC --
It may not help, but you might acquaint your wife's employer with this ruling from the Appellate Division of the New York Supreme Court:
"A nonresident who works in another State but who performs no work in New York is not subject to New York State tax liability no matter for whose convenience or necessity he performs the work."
https://casetext.com/case/hayes-v-state-tax-comm
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
