I am assisting a senior over 60 with her NJ W-2 for employment in 2006 and 2007. I need to correctly file her state income tax for years 2006 and 2007. She was a temporary resident for less than 30 days in NJ. She live in Philadelphia.

In 2006 her totoal employment income was 2118.

In 2007 her total employment income was 1208.

Please advise.

In neither case is she required to file a tax return, because, for both years, her personal exemption EXCEEDS her total income.

She may WANT to file to recover whatever was withheld for income taxes on the state and federal levels, but if she fails to file, there will be NO consequences.