Yes, whether your son is a college student or not, he can file a PA return to request a refund of his PA taxes withheld as NJ and PA have reciprocal agreements. This means if you live in one of the states and work in the other, you only pay taxes to the one you live in.
If he is still working for the same employer, he should request that they stop withholding PA state taxes and only withhold NJ taxes as long as he remains a NJ resident.
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