Your unemployment income is sourced in Massachusetts, so it should be reported as taxable income on that return. You should file a non-resident tax return in Massachusetts and your income will be taxable there. Look for a credit for taxes paid to another state on your California return and any tax you paid to Massachusetts will be deducted from your California tax so you don't get taxed on the same income in both states.
[Edited 4/16/21 at 5:12 PST]
@jkang88
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