Unemployment benefits must be included in federal income tax return. It is not included on a PA income tax return. You are required to file a NY non-resident return if your NY income exceeds your NY standard deduction (<a rel="nofollow" target="_blank" href="
https://www.tax.ny.gov/pit/file/standard_deductions.htm">https://www.tax.ny.gov/pit/file/standard_de...>).
See also: <a rel="nofollow" target="_blank" href="
https://www.rapidtax.com/blog/who-needs-to-file-new-york-state-taxes/">https://www.rapidtax.com/blog...>
