My spouse and I live and work in NJ. Last year we filed jointly but this year we are filing separately. Neither of us have any income from NY for 2022, but on our joint return in 2021, we overpaid NY and applied the overpayment to estimated 2022 taxes, so my understanding is that at least one of us has to file a return in NY in 2022 (with 0 income reported) to get a refund of that overpayment from our 2021 return.
Do we both need to file separate returns in NY, or does only my spouse need to file a (married filing separately) return in NY and request the full refund with that one return? In other words if one of us submits a married filing separately return to NY, does that obligate the other one to also submit a return to NY, even if no income was earned in NY by either of us?