MaryK4
Expert Alumni

Deductions & credits

No, he would not be required to file a New jersey tax return because his gross income was under $10,000.  Because Pennsylvania and New Jersey are reciprocal states, he would be able to report the PA income to NJ. He is also below the filing threshold for a federal return, so you would not have to file unless he had federal taxes withheld.  He could also file to get a refund of his state withholding if he had any.  

 

See NJ Division of Taxation - Gross Income Tax Overview

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