Taxpayer bought a house 6/2022 1.35 million 50% owner (675,000)

Sold it 6/2025 1.45 million (725,000) 6/2025

Partner did 1031 exchange for their share and is NJ resident

Taxpayer is not and said did not use for business not NJ resident and wants to file a NJ nonresident return to get back 1% held. 

Can this even be done that way?