Awesome Tax Expert @Vanessa A is correct. New York considers unemployment to be "New York source income".
New York says nonresident are liable for tax for "any income you received related to a business, trade, profession, or occupation previously carried on in New York State, including but not limited to covenants not to compete and termination agreements."
See New York Source Income of Nonresident Individuals, Estates, and Trusts, and Part-Year Resident Indiv...
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