My husband is nj resident for whole year. I am nj resident for 4 month and income source only from nj and ten moved to philadelphia for rest of year and income source only from pa. The nj state law only mentioned one spouse is nj resident ,the other is non-resident for entire year ,it’s ok to file different tax filings status on state tax return against federal tax return. They don’t mention what to do with one spouse part-year resident and part year non resident