Yes. You would continue to file a non-resident New Jersey return and a resident New York return as you have in prior years.
Income is generally taxable based on where the service or employment is performed. However, during the temporary period of the COVID-19 pandemic, the State of New Jersey stated that wage income will continue to be sourced as determined by the employer in accordance with the employer’s jurisdiction.
For more information, please see Telecommuter COVID-19 Employer and Employee FAQ.
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