No. Because PA and NJ have a reciprocal agreement related
to wage income (which allows nonresidents to not have nonresident state
withholding taxes taken out for wages earned in the reciprocal
state), you will only need to divide your wages based on the time you were a
part-year resident in each state (regardless of which of the 2 states you
worked in).
So if total wages
are being reported one W-2, then just divide your wages based on the time in
each state and report these amounts separately on your part-year resident
state income tax returns of each state.
For example if you made $18,000 of PA-sourced wages of which $4,000 was from working in PA but lived in NJ, you
will still divide your wages and allocate the income from the 2 months of PA-sourced wages ($4,000) to your part-year NJ state income tax return.
Check below for more
information about filing a part-year state tax return (Please select "see
entire answer" to see full answer)
https://ttlc.intuit.com/replies/3302008
