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If the 2015 CA return was filed on extension, it could possibly still be amended since it was not due until 2016. CA has four years to amend.

I always send the paper vouchers with a note that I suggest paying online to have confirmation (or this year, to make sure it gets processed any time soon!) and the links. Unless I'm sure they'll pay online, I send vouchers WITH addressed envelopes.

And, register with the NJ secretary of state as a "foreign" LLC and get her insurance for her NJ location and any local biz licenses and board of health licenses in NJ. Register for NJ sales & use tax, probably. I don't have any NJ clients, but I would guess (with what I know about NJ) that there still is more paperwork, some annual. NJ has something funky about worker's comp for a SMLLC, or used to, maybe that owner has to opt out. Spend some time on the NJ websites for the SOS and Revenue and S&U Tax and Health Dept. and...

I agree that she should register her business in NJ where she conducts business. If, she's going to register as a SMLLC or other entity. I'd also think that hair dressing requires some state licensing and maybe local health department fees/paperwork. Again, in NJ where the business will be conducted. If her biz is a NJ entity, the entity will file a NJ return. Then, unless a C-corporation, she'll have pass-through income to her federal return which results in a NJ non-resident personal return as well as her PA personal return. If a C-corp, she'll have a W-2 from NJ and still have the NJ NR and PA resident. As Judy says, the SMLLC won't give her much legal protection, especially since she's the one providing the services. So, she'll want a good insurance policy on her business (no matter what form it takes) in NJ. It's so much easier to "go up the ladder" to a more structured entity as time goes on and needs change. But, "going back down the ladder" usually has a tax impact if she decides later that she doesn't want the extra reporting requirements, costs, whatever of a formal entity. In fact, going from an employee to a business owner is a leap in the best of times. Has she really thought through what adding a new state into her regulatory and reporting mix will cost her in time and money?

Reciprocity with NJ is only for compensation. If she is operating a business in NJ even as a Sch C, she will have to file a nonresident NJ return as well as the resident PA return. She'll also have her professional licensing in NJ also since that is where she is operating. The LLC gives her liability protection but won't affect her income taxes if she is an SMLLC because it is disregarded. It will cause her to pay additional fees to incorporate and maintain that status though.