Client Details:

• lives in NJ and worked in PA. 
• All wages and taxes withheld was reported to NJ. 
• Although PA is listed on the W2 no wages and taxes withheld was reported to PA, which I believe is correct under their Reciprocal Agreement.
• There are locality wages and taxes report which I'll fill out Form NJ-COJ to claim the credit taxes paid to other jurisdiction.

Since I'm claiming the credit for taxes to be paid to other jurisdiction does a PA Non-Resident return need to be filed even though all wages and taxes withheld were reported to the resident state (NJ) and not PA?

Thanks in advance for any advice.