@cowboys15 But you haven't answered the question about where their domicile is.  Both of them did move physically by the end of the year but domicile may or may not have changed, depending on a whole host of facts and considerations.

Statutory residence and domicile are two distinct legal concepts.  Statutory residence is what you are thinking of but domicile is what drives how the income of both would have to be reported.

Could you confirm the status of each of the spouses?