I assume you and your wife's main or permanent home (your domicile in tax terminology) is outside New York State.
If that's the case, then she would become a New York resident for tax purposes if she maintained a permanent place of abode in New York State for more than 11 months of the year and spent 184 days or more in New York State during the tax year. Note: Any part of a day is a day for this purpose.
If she did not meet these criteria, she would file her NY return as a non-resident.
https://www.tax.ny.gov/pit/file/pit_definitions.htm
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
