The SOHO Guidebook Thousands of pages of essential information on starting, financing, managing and marketing your small business. Business Tools Downloadable checklists, model business plans, forms and other documents. Our small business online advice columnist. New Jersey gross income tax generally must be withheld from wages paid to resident employees for services performed either within or without the state and from wages paid to nonresident employees for services performed in the state. However, when resident employees perform all their services outside the state, their wages are subject to New Jersey withholding only to the extent the New Jersey tax exceeds the other state's withholding tax on the same wages.
New Jersey has a reciprocal agreement in effect with Pennsylvania.
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