Ohio. Unemployment compensation is always taxable by the recipient's home state. Sometime, it is also taxed by the issuing state. In those situations, the taxpayer would normally have to report the income to both states but would be able to claim a credit on their home state return for the tax paid to the non-resident state. NM is apparently not one of those states.
Reference: https://ttlc.intuit.com/community/state-taxes/discussion/re-i-resided-in-michigan-in-2020-and-receiv...
