After you file

I'm not sure I understand your complete question. If you owe back unemployment, both your Federal and State refunds can be offset to pay the debt.

Refund Offset  

I.R.C. § 6402(a) authorizes the IRS to credit an overpayment, including any interest generated on the overpayment, against certain liabilities of a taxpayer before refunding any portion of the overpayment. 

The debts that may be offset under section 6402 include: 

■ any unpaid federal tax liability;  

■ any unpaid federal non-tax debt;  

■ past-due child support;  

■ past-due, legally enforceable state income tax obligations; and  

■ unemployment compensation debts.