"can I apply the same 60:40 to the 1 and proceed with the two states tax returns that way?"
No - because her State of Residence can tax 100% of her income, regardless of where she earned it. It depends on the two states involved, but normally the home state will allow a credit on its tax return for the taxes paid to a non-resident state.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
