Does my son, who is a resident of NJ and graduated from college in 2018, and began fellowship in Philadelphia for rest of year pay state taxes in NJ or PA? Thanks.

[CarolynM]

Since New Jersey and Pennsylvania have state tax reciprocity, he only need to to file a New Jersey state tax return.

If PA state taxes were withheld, he will file a PA Non-Resident Tax return for a refund of these taxes.

He will need to pay taxes to the city of Philadelphia. 

For more information, follow this link: New Jersey Reciprocity