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It depends. If your box 1 amounts are all the same on the forms, then treat the 3 forms as if they were one. You do not need to enter 3 separate w-2s as they probably only reflect differences in NJ state tax withheld and probably Philly local tax withheld (which would be the w-2 where there is information in boxes 18, 19 and 20). Also, do not enter in any duplicated information.
New Jersey and Pennsylvania do have a reciprocal agreement: you are taxed in NJ only for income earned in PA. However, the Philly local tax is not included in the reciprocal agreement. Therefore, you may claim a credit on your NJ resident return for the tax you must pay to Philadelphia for income earned there. Here is a NJ website that explains this arrangement further: http://www.state.nj.us/treasury/taxation/njit14.shtml
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