Do I need to file NJ State taxes when my full income was earned in NJ, but I lived full time in PA. I believe I should only be filing in PA based on a reciprocity agrmt?

[re2boys · Accepted solution]

You are correct.  Only required to file a PA resident return.

You only need to file a NJ return if NJ state income taxes were withheld from your pay and you wished a refund.

However, if you operated a business or rental in NJ, or sold property in NJ, then you would need to file a NJ return.

[jasonkenlan]

@re2boys great, thank you for the information. No business/rental in NJ, and only PA is listed in block 15 withholding state taxes so I think I'm set. I did look on the Reciprocity site and it says form NJ-165 should be filed with my employer. I don't specifically remember completing the form but since only PA is listed on my W-2 I assume that I did it (over 5 years ago). Does that make sense?

[re2boys]

Yep, all set.  Your employer may have been just familiar with the situation.