I can't believe how much wrong info is propagating on this question. The state that paid the unemployment compensation, in this case Maine, withheld the state income tax. Income tax is owed to the state that paid the compensation regardless of where you lived when you received it.
The box 10a is wrongly showing the state of Utah instead of Maine as the withholding state. A simple idiot check for this is easy. Maine happens to use the same payer ID for both state and federal for many payers. So if you examine the payer ID in box 10b I'd wager it is the same as Maine's federal payer ID on the same 1099 which would suggest in this case that indeed Maine withheld the state income tax from your UI paid from Maine.
File a non-resident Maine income tax return and get your refund or reconcile what you owe to Maine. I would force the correct state into box 10a for Maine as you prepare the return because it is clearly in error. If that causes an efile bounce, mail the Maine return with a letter of explanation.
