If all your NJ income was from wages, the wages are only...

PA Resident with a second home in NJ. Do I need to file in NJ?

Moved to PA from NJ in 2017 and became full time PA residents in 2018. We have one income and they work in NJ. The home in PA is our primary residence but we still own a home in NJ as we have not sold it yet. We do not rent it out and spend less than 30 days there per year. We paid property taxes on it in 2018 through our mortgage and I was wondering how, or if, we need to file in NJ? Do we file as non-residents, if at all?

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If all your NJ income was from wages, the wages are only taxable by your state of residence due to the reciprocal agreement between the two states. So no NJ income tax return is required.

However, if you rent out or sell you NJ home, you will need to file a NJ non-resident tax return showing the rental income and expenses and/or the capital gains from the sale of the NJ home.