I have a client that is a resident of Mississippi and worked for a New Jersey based company that withheld New Jersey tax.  She did not ever go to New Jersey so I am filing a Non-Resident return but it is showing she owes taxes on the income.  I have put the Income from New Jersey on the Federal non-resident allocation worksheet and it is flowing to the allocation worksheet for New Jersey.  Now it is showing Gross Income as the amount of the W-2 wages from New Jersey W-2.  How do I show that this income is not taxable to New Jersey?  I must be missing something.  I tried to complete the information on the NJ-1040NR P3 showing but I believe that is for only if there is income earned partly inside and outside New Jersey.  Please help.