A:  Wife (spouse) has a part time job in PA.  Both live in DE.  Can they file Married filing combined separate return? The refund difference is substantial from MFJ.  They are full time DE residents and clear the income hurdle.

B:  Either way, it appears the AGI from the "other state" is populating in the taxpayer column. As is the taxes paid to other state.  Why?  Have I missed checking a box somewhere?

Further, on the DE return, Form 200-01 line 10, the tax imposed by state of PA is populating in column B and not in column A which is clearly marked for spouse information.  Why?

Or is this all correct and I'm losing my mind for no reason?

Thanks in advance