Yes, you will include the payments you received from Georgia while you were living in Oregon on your Oregon return. If you paid taxes to the state of Georgia, you will file a Georgia return to have the amount paid to Georgia while you were in Oregon refunded. Taxes are based on the state where you lived at the time you received the payments not where the company or organization is located that distributes the payments. 

Hi I have a question for the person who asked the initial question. You say you moved to Oregon and then received unemployment payments from Georgia. I’m on unemployment now and I’m moving from NY to Oregon. I need to know the best way to transfer my unemployment payments. But I don’t know what to expect or where to start. How easy was it for you to get set up? And mainly, did Oregon accept your transfer of unemployment benefits from Georgia? Thanks for your help!