@Vanessa A wrote: "This will not be taxable to Idaho for the months you did not live in Idaho, but for the months you did live in Idaho while receiving it, it would not be taxable to Idaho, only Oregon."
But Section 63-3026A(3) of the Idaho Administrative Code states:
"Unemployment compensation benefits are Idaho source income if the benefits are received by the taxpayer from the state of Idaho..."
https://www.law.cornell.edu/regulations/idaho/IDAPA-35.01.01.273
Since Idaho can tax non-residents on all Idaho-source income, it appears that the taxpayer's unemployment compensation received from Idaho is in fact taxable by Idaho.
If received by an Oregon resident, it is also taxable by OR, since OR taxes all the income of its residents, regardless of source. OR will grant a credit for the taxes paid to ID on the dollars taxed by both, so as to prevent double taxation.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
