Good morning,

Topic seems to be discussed regularly.  I have a client who is domiciled in Florida with a home in NJ.  Has W-2 wages.  Spent time in NJ during 2023.  Is the taxpayer required to file a NJ non-resident return?  It comes down to whether or not the wages  earned while he was in NJ are considered NJ Source income.

Any guidance/thoughts are greatly appreciated?