NJ-Resident Commuter Tax Document Checklist

If your employer's office is in New York, days you work from home in another state may be treated as NY workdays for tax purposes - unless you can establish a bona fide employer office outside NY. This means NJ residents working remotely for NY employers may owe NY tax on those WFH days.

Yes, but only for qualifying employee compensation. NJ and PA generally do not impose state personal income tax on that compensation when earned by a resident of the other state. The agreement does not cover self-employment, business, rental, or investment income, and PA local earned-income tax or Philadelphia wage tax requires separate analysis.

If you are a NJ resident and pay tax to another state on income earned there, NJ allows a credit on Schedule NJ-COJ. The credit equals the lesser of the actual tax paid to the other state or the proportional NJ tax on that income. This prevents double taxation.