Unemployment compensation
received by an individual who is not a resident
of Wisconsin is not taxable by Wisconsin, regardless
of whether the payments relate to services performed
in Wisconsin or another state.
Supplemental unemployment benefits paid by a Wisconsin
employer under a company plan to an
individual who is not a resident of Wisconsin are not
taxable by Wisconsin.
Page 16: https://www.revenue.wi.gov/DOR%20Publications/pb122.pdf
