I know there is a lot of discussion on this topic. I do not see unemployment anywhere in your reference. I know some people do interpret unemployment from New York as NY sourced income. I believe that a non-resident of NY does not have to pay NY state taxes on unemployment even if it is from NY. I believe that they pay to their resident state. I would be very interested to see if you can find a source that specifically says that NY sourced unemployment is taxed by NY for non-resident. NY is good at collecting taxes and this comes up often in discussions.
I am not trying to prove anyone wrong but would really appreciate a good resource on this question.
