我纽约州只有纽约收入,我老婆外州无纽约收入,只有外州奖学金不用缴税。合报联邦 税。下面这句纽约州税说明没理解,第二句说必须要分开报,最后一句又说明可以合报 。谢谢! Separate returns are required for some married taxpayers who file a joint federal return. If one of you was a New York State resident and the other was a nonresident or part‑year resident, you must each file a separate New York return. The resident must use Form IT‑150 or Form IT‑201. The nonresident or part‑year resident, if required to file a New York State return, must use Form IT‑203. However, if you both choose to file a joint New York State return, use Form IT‑150 or IT‑201.