@SweetieJean......the NJ/PA state income tax reciprocal agreement absolutely does apply even if you work in Philadelphia. It does not apply for PA local tax purposes. A NJ resident working in Philadelphia must pay the Philly wage tax and it is not refundable. However the PA local taxes paid can be used as taxes paid to another state on a NJ income tax return (credit for taxes paid to another jurisdiction).
See <a rel="nofollow" target="_blank" href="
http://www.state.nj.us/treasury/taxation/njit14.shtml">http://www.state.nj.us/treasury/taxation/njit...> for details.
