My husband worked remotely 2023 we live in NJ. The company has a CT address, but his reporting office was in PA. On his W2 it only mentions NJ. Would he file nonresident?

[snje738314]

PA and NJ have reciprocity, but nowhere on his W2 does it mention anything about PA. Does he file nonresident?

[TomD8 · Accepted solution]

W-2 compensation paid to NJ residents employed in PA is not subject to PA income tax. Therefore he does not file a PA tax return. Additionally, unless he physically worked within CT during the tax year, he has no tax obligation to CT. Bottom line: unless he physically worked in CT, he files taxes only in his home state of NJ. All his income is taxable by NJ.

[the4thcafe]

Hi, similar situation here - working remotely in NJ for a PA-based company but W-2 only states NJ in Box 15. Given the reciprocity, I would only need to file NJ state tax, correct? Tysm!

[TomD8]

Correct.  W-2 income paid to a resident of NJ by a PA employer is not subject to  PA state income tax.