@ScubaGT63 --
If you were a full-year resident of UT in 2023, and you never actually (physically) performed any work within New Jersey in 2023, then your 2023 work income is not subject to NJ income tax. In that situation you would file a non-resident NJ tax return only if NJ taxes were mistakenly withheld from your pay, and you'd do so only to obtain a full refund of those taxes.
NJ taxes non-resident remote workers only if they live in a state with a "convenience of the employer" rule. Utah does not have such a rule.
https://www.nj.gov/treasury/taxation/conveniencerule.shtml#:~:text=NJ%20Taxation&text=2023%2C%20c.,%....
NJ employers are not required to withhold NJ income tax from the pay of non-resident workers who will perform their work entirely outside the state of New Jersey.
https://www.nj.gov/treasury/taxation/pdf/current/njwt.pdf
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
