In the past employer withheld NJ Taxes so we filed NJ-NR, but not 2018. Wife works in NC for her convenience, not convenience of employer. They let her move away but wanted her to keep working full time for them, which she has. She goes up to NJ 2 times a year for a few days for in person meetings. None of her income attributable to NJ except that the company she works for is located in NJ.