If there's no reciprocal agreement, then it's not the same situation. If you live in NJ and worked in CA, you have to file a CA nonresident tax return, whether or not CA tax was withheld. Income that you earn for work that you do in CA is subject to CA tax, so you will have to pay some CA tax. You will not get a full refund of CA tax that was withheld. On your NJ resident tax return you will get a credit for part or all of the tax that you pay to CA.
