I do not agree with the answers thus far. Why would you file (and pay for) two state returns when only one is needed? Employer admitted they had screwed up and reported withholdings incorrectly to NJ when employee never lived or worked in NJ! Therefore, the best approach is for employee to go to HR and request a "corrected W-2". Then, employee can efile his state return. If employer will not comply, then employee can go to IRS and file a complaint. https://www.irs.gov/faqs/irs-procedures/w-2-additional-incorrect-lost-non-receipt-omitted/w-2-additi...
Raymond D. Nations, EA
