States generally have special rules for military members. Your client might not be considered an NJ resident(see pages 2 and 3 of the following NJ publication).
https://www.state.nj.us/treasury/taxati ... e/git7.pdfNonresidents. If New Jersey was not your home of record when you entered the service, you do not become a
resident of this state when assigned to a duty station here. You are a nonresident for Income Tax purposes. You
will be considered a New Jersey resident only if you establish a permanent home here. The Income Tax Filing
Requirements below will tell you when you are required to file a New Jersey Income Tax return.
You are not considered to be maintaining a permanent home outside New Jersey if you are living:
• Off base, receiving a military housing allowance;
• On base;
• In a barracks;
• In government quarters; or
• Aboard a ship