I have a married couple domiciled in NM filing separately. One spouse has some of her wages sourced to CO. Since CO works off of federal AGI/filing status, I'm unsure how to prepare the CO return(s).

Do I prepare 2 MFS returns for CO, each showing half the CO wages/tax withheld?

Or do I mock up a federal MFS return for that spouse without the 8958 allocations to get her amounts to flow through to CO? In which case, I imagine the CO return can't be e-filed, since CO is a piggyback filing state.