My wife and I live in different states. She has lived in Florida since August 2010. I moved from New York to Georgia in 2011. How do we file taxes for 2011? What I'm thinking is this:

Fed: We file Married Filing Jointly for Federal taxes. (Whose address do we use?)
State: I file Married Filing Separately in both New York (for the NY share of the income) and in Georgia (for the GA share of my income). Since there is no state income tax in Florida, my wife doesn't file any state return.

You can must file jointly for New York and Georgia, then EXCLUDE the off-state income on each return, because BOTH states REQUIRE you file the same way you file for your federal return/

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