It would be based on "if" you filed a PA return. It doesn't matter that you don't. However, she shouldn't have had PA tax withheld, as NJ and PA have reciprocity. Have her list $0 as PA wages to get 100% of PA tax back. Local tax is not covered by reciprocity, and she needs to declare the income on her resident NJ return (if she needs to file that in the first place)
