W-2 compensation paid to NJ residents employed in PA is not subject to PA income tax. Therefore he does not file a PA tax return.
Additionally, unless he physically worked within CT during the tax year, he has no tax obligation to CT.
Bottom line: unless he physically worked in CT, he files taxes only in his home state of NJ. All his income is taxable by NJ.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
