She qualifies for Tax Forgiveness if you (and your spouse, if marred) would qualify if you had a need to file a PA return.
So, it really comes down to your income. Eligibility is not a simple Yes or No, but it does require relatively low income on your part.
As an example (see page 15 of document below)- If you are married and have one dependent child, you are eligible if your income is at or under $24,750. Consider your income from wherever you made it- just your total income.
http://www.revenue.pa.gov/FormsandPublications/PAPersonalIncomeTaxGuide/Documents/pitguide_chapter_2...
Also, what state is she a resident of? PA has reciprocity with several states.. including NJ and MD. With reciprocity, she would need to change her PA income to $0 to simply get the state withholding back. (She can't get local taxes back, however)
