The Philadelphia wage tax is imposed on anyone who lives in or works in Philadelphia. The current tax rate on Philadelphia residents is 3.8712%.
https://www.phila.gov/services/payments-assistance-taxes/income-taxes/earnings-tax-employees/
ALL the income of PA residents is subject to the PA state income tax. The current rate is 3.07%.
NJ has a graduated income tax. The rate varies from 1.4% to 10.75%, depending on your filing status and adjusted gross income. If you become a resident of NJ, all your income becomes subject to NJ state income tax. The city of Newark, NJ, imposes a 1% city income tax. As far as I can tell from a Google search, it is the only NJ city with an income tax.
https://www.state.nj.us/treasury/taxation/taxtables.shtml
Income earned from work performed in NY by a non-resident of NY is subject to both NY state income tax and the taxpayer's home state income tax. This includes the income of NY non-residents who work remotely outside NY for their own convenience rather than that of the employer. This is known as the "convenience of the employer" doctrine. It is unclear at present how Covid will affect this rule, if at all. A taxpayer in this situation may take a credit on his home state return for the tax paid to NY on the income taxed by both states.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
