@sjrcpa She lived in Philly for 5 months, then in the suburbs for a month an then moved out here.

The W2 has NJ and Philly City tax even though she lived in Philly. So I'm guessing I do a zero withholding PA return and a NJ return with zero to get the funds back?

I've seen this a few times with remote workers but this is the first with the reciprocal agreement.