TomD8
Level 15

State tax filing

NJ's rule concerning change of residency is this:  "Your move is generally considered a change of residency status (resident to nonresident or vice versa) if, at the time you moved, you intended to permanently leave one home and establish a new permanent home somewhere else."  

https://www.state.nj.us/treasury/taxation/pdf/pubs/tgi-ee/git6.pdf

 

Another wrinkle is that NJ and PA have tax reciprocity with regard to W-2 income.  This means that NJ residents are not subject to PA income tax on earned income.  See this web reference for the details:

https://www.state.nj.us/treasury/taxation/njit25.shtml

**Answers are correct to the best of my ability but do not constitute tax or legal advice.