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If you live in Pennsylvania and work in New Jersey, your income is taxed by Pennsylvania and is not subject to tax by New Jersey. If taxes are improperly withheld by an employer in New Jersey, a taxpayer can apply for a refund.erbert M. Paul, a New York tax lawyer, explained how New York handles the matter. If you have a residence in New York and in another state as well, and spend more than 183 days in New York, he said, you are considered a statutory resident and all of your income is subject to New York tax..
Thus, you will automatically be a tax resident for any year you spend 183 days or more in the United States. However, if you spend less than 183 days, but more than 31, you'll be a tax resident only if your total days in the United States during the current and previous two years add up to 183.But you don't count all the days you were present in the country during the previous two years.f you hold a nonimmigrant visa, you will become a tax resident if you are present in the United States on at least: 1  31 days during the current year, and. 2  183 days during the three-year period that includes the current year and the two years immediately before that.