Assuming you and your non-military spouse meet the exception rules for Group A (see below) from the NY Department of Revenue definition of "Resident" (here), then neither of you are NY residents for NY tax purposes. Her MN income is not NY taxed. You would not need to file a NY tax return.
Further, under the Military Spouse Residency Relief Act her income would also not be taxed by MN as she is considered a NY resident for MN tax purposes. The same is true for your military pay.
- You did not maintain any permanent place of abode in New York State during the tax year; and
- You maintained a permanent place of abode outside New York State during the entire tax year; and
- You spent 30 days or less (a part of a day is a day for this purpose) in New York State during the tax year.
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