New York unemployment is taxable to a non-resident whether NY state tax was withheld or not.
According to New York, "any income you received related to a business, trade, profession, or occupation previously carried on in New York State, including but not limited to covenants not to compete and termination agreements."
You can file a non-resident New York income tax return and amend your Vermont tax return to claim a credit for tax paid to NY.
