Another possible issue is that CA may regard your wife as a full-year resident for tax purposes, rather than as a part-year resident. Just raising the question.
Was her move to AZ for a "temporary or transitory purpose"? When she moved to AZ, did she keep her CA drivers license and voter registration? Did she return to the same home in CA? Did she keep her vehicles registered in CA? If she has professional licenses, are they CA licenses?
If her answer is "Yes" to all the above questions, it's likely that she should file as a full-year resident of CA and a non-resident of AZ.
See this reference for CA's full and detailed rules on determining residency for tax purposes. In particular see page 6, "Leaving California":
https://www.ftb.ca.gov/forms/2019/2019-1031-publication.pdf
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
