The jurisdiction code identifies where you paid taxes when claiming the credit for taxes paid to other jurisdictions on your New Jersey return. As you know, New Jersey and Pennsylvania operate under a reciprocal agreement - so you don't pay tax to Pennsylvania as a New Jersey resident. However, the reciprocal doesn't apply to local taxes. Since you paid local tax in Pennsylvania, you're eligible for the credit for those taxes paid. You are correct to use code 53 for other as the jurisdiction code.
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