OK, update on a previous question.
We live in PA, my husband is a pilot based in NY. He is paid in NY, but spends very little time there. We are not getting back much of his NY income tax withheld to pay our PA state income tax. Since the majority of his work is not physically in NY, can he declare a percentage of the work done outside NY, there by getting more of the NY taxes back?

It seems to me that you could properly allocate his salary to PA vice NY and avoid paying most of the NY state tax. The allocation process is pretty straight-forward, as it is based on the number of days spent in NY state.

I am not sure if the allocation ATE refers to works, since he is based in New York. Under what is know as the "telecommuter tax" he may owe New York tax on all the income.