My client is a resident of NJ and working at city of Philadelphia. I am filing his 2022 NJ tax return.

His W-2 shows he don't have PA State wage: Box 16 is empty and no PA state income tax paid: Box 17 is empty, but shows amount of Local wage (box 18) and amount of Local tax (box 19) paid. I am not sure that would qualify for PA/NJ Reciprocal Income Tax Agreement, so my client can claim a credit from PA local and municipal tax paid.

Thank you in advance for help! Rachel