Possibly. The reciprocal agreement between New Jersey and Pennsylvania only covers employee compensation. Since you received a 1099-MISC, that means you have likely received non-employee compensation and may need to file a return if you meet the requirements below.
New Jersey requires non-residents to file a return if they have New Jersey source income and have income from everywhere for the entire year that exceeds the filing threshold of:
- Single, Married filing separate: $10,000
- Married filing joint, Head of Household, QW: $20,000
