Most states do NOT tax unemployment compensation paid to non residents.
Reference: https://ttlc.intuit.com/community/state-taxes/discussion/lived-in-one-state-while-claiming-unemploym....
I can find nothing concrete that says how UT handles it. That usually means they do tax it and @TomD8 's answer is probably correct., you need to file in both states. You my want to call the UT tax people and ask em. Let us know what you find out.
