ToddL99
Expert Alumni

State tax filing

Allocate the unemployment benefits to your state of residence, where you resided when you received them.

 

If the employment (i.e. earnings") that qualified you for unemployment benefits were not subject to NY tax, then the unemployment benefits are not "NY-source" income and are not subject to NY tax.

 

(If those earnings were subject to NY tax, then NY would consider the unemployment benefits as NY-source income subject to NY tax).

 

@profman27