MFJ/MFS NJ/PA

[MGC94]

Couple filed MFJ fed

He lived in PA Jan and Feb

NJ March - Dec

She lived in PA year round 

filed full year resident PA and full year resident NJ 

Received PA notice they owe $2,000 and their income is missing $50,000, but the $50,000 was put in the NJ return. 

Do I have to file them MFS fed and both states? Can they stay MFJ fed and only do MFS states? with part year resident him PA/NJ and full year her only PA?  

[sjrcpa]

Is the $50K W-2 wages?

What state(s) does the W-2 have for state wages?

Do NJ and PA have a reciprocal agreement?

[MGC94]

@sjrcpa 

On his W2

PA $6,486.00  

NJ $46,682.25

NJ and PA have a reciprocal agreement for local wages not state

[BobKamman]

filed full year resident PA and full year resident NJ 

Full year, MFJ?  Why would you do that?  

[MGC94]

@BobKamman 

I did not do that. The taxpayer self-filed last year and did that. 

What is the best way to amend this? 

Do I have to file them MFS fed and both states? Can they stay MFJ fed and only do MFS states? with part year resident him PA/NJ and full year her only PA?  

[BobKamman]

Most states have the option of filing an MFJ, part-year return.  You'd have to read the instructions for those forms.  

Do the taxpayers really have separate households in two states?  Or is the NJ employee commuting to that job?