I am filing a Penna Return (non-resident), but only included Penna wages and the State Liability equaled the Pa state income tax withheld.

So you are saying to file a PA return, exclude 100% of all wages in total ( I'm not sure how to do that- or not show on the return) and get the full refund of PA SIT and then show 100% of all wages on the NJ Return and owe... Correct?