You will need to file two part-year returns, one for each state. You will need to divide your income based upon which state you were a resident of at the time you earned or received the income.
Regarding your IRA distributions..........if received while a resident of NJ, it is taxable by NJ..........received while a resident of PA, it is taxable by PA. Since you are 61 years old, the IRA distribution should be box 7 coded as a 7:normal distribution and is not taxable by PA. (a code of 7D is taxable by PA).
It is strongly recommended that you have, by your actions, not left your residency as ambiguous, ie, having some things indicating NJ residency, some others indicating PA residency. This is to avoid the situation where both states have evidence that you intend to be a resident of their state. Address such things as driver's license, auto registrations, voting registration, etc . Of course, having only one home is also a good indicator.
