My son lives in NJ year round, but worked for 6 weeks in Delaware. Line 17 on his W2 has state income tax for DE = 117.13 and NJ= 3.42. How to report this on NJ-1040?

[MarilynG · Accepted solution]

As a New Jersey Resident, he reports all of his income to New Jersey.  New Jersey will give credit for tax paid on part of that income to Delaware, so that he is not double-taxed.

He should file a Non-Resident Return to Delaware, reporting only the income earned (and taxes paid) in Delaware.  Prepare this return first, before his Resident New Jersey return.

Here's more info:

https://ttlc.intuit.com/replies/3302052