The taxpayer has income from Pennsylvania that doesn't show on line 1a of the PA-40. The following diagnostic is generating:
Due to a reciprocal agreement with the state New Jersey, The Pennsylvania return is not required to report income. The return is filed solely for the purpose of claiming a refund of state taxes withheld from Pennsylvania. (ref #949)
New Jersey has a reciprocal agreement with Pennsylvania. If the taxpayer or spouse has Pennsylvania wages, no tax was withheld, and needs to pay Pennsylvania tax, the only solution is to uncheck the full-year resident box for New Jersey in Client Information.