I have a married couple that did not live in the same state. One was exclusively NY and one exclusively OK. I've done the tax research to do this so that's not my issue. I'm more concerned with how to do this using credits. I need a joint federal that can be efiled and then a paper for NY (yes, I know the rules, but this is an exception) and paper for OK because I can't efile differently from federal. In any event, maybe I just answered my own question and I can't avoid three return credits.