No. Since he is a resident of PA, he shouldn't pay any taxes on anything he earned in NJ. The income for NJ Only would be $0. Column A will have income from everywhere, column B will have 0.
On the PA return, ALL of the income will be counted as PA income.
"Compensation paid to Pennsylvania residents employed in New Jersey is not subject to New Jersey Income Tax under the terms of the Reciprocal Personal Income Tax Agreement between the states." PA/NJ Reciprocal Income Tax Agreement
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