1. Yes, both .NJ Division of Taxation - Income Tax - Credit for Taxes Paid to Other Jurisdictions states: Your credit cannot be more than the amount you would have paid if you earned the income in New Jersey....Enter on your New Jersey return the total amount of credit from your Schedule NJ-COJ(s). You must also enter on the return a two-digit jurisdiction code for the jurisdiction(s) in which you paid tax.
Federal tax, state tax and city tax are 3 different kinds of tax. Most states only allow other state credit. NJ does allow city credit. You can use code 53.
2. As for the link for employee expenses on the federal, the post was actually made in 2018 and moved to our new platform in 2019 so the dates are off. The federal government only allows employee expenses for a select few for 2019-2025. See Here’s who qualifies for the employee business expense deduction If you qualify, then you can deduct.
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