If he is a PA resident, then he would not need to pay NJ income taxes since they have a reciprocal agreement. The income for NJ would not be taxable. ALL of his income would be taxable to PA.
So you would only need to enter the one for PA and file a return for PA, unless they withheld taxes for NJ, then you would need to file a NJ Non resident return to get the state taxes back. When you do the NJ nonresident return, you would enter $0 as the taxable wages but the full amount of taxes they withheld.
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