state of residency

[mapa24]

I work and own a house in PA, but rent an apartment in NJ. However, I spend more than half of my time in PA and not in NJ. Do I have to report this in my taxes? Do I have to file a NJ state return? thanks 

[ShirlynW]

No. You don't have to report this on your taxes. No, you don't have to file an New Jersey state tax return.

If New Jersey is not your domicile, you are only considered a resident if you maintain a permanent home and spend more than 183 days here.