@Brett585 --
In defense of Illinois, I know of no state that taxes unemployment but excludes former residents. The usual rule is that if the unemployment was earned because of work performed in State A, it is taxable to State A, even if the taxpayer is a resident of State B at the time he receives it.
Of course, several states do not tax unemployment benefits at all. These include Alaska, Alabama, California, Montana, New Jersey, Pennsylvania, Virginia, and the District of Columbia.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
