USA One spouse CA resident, other domiciled overseas

[4world]

Hello,

I'm a US citizen domiciled in a different country since 2001 whereas my wife is a California resident. (I only make one or two 4-week visits/vacation to the US every year.)

Two California CPAs, one filing 2013 and the other filing 2014 returns, have done these returns (married filing jointly) differently, so would greatly appreciate any references that can break the tie. This is regarding what amount goes in column E of the 540NR Long form:

1st CPA: Column E = 50% of my foreign income + 100% of my wife's income

2nd CPA: Column E = 0% of my foreign income + 100% of my wife's income

Thanks!