Do not file a Pennsylvania income tax return if your only income while a PA resident was Illinois unemployment benefits. Unemployment is not taxable in PA.
Refer to: Is unemployment compensation taxable?
Illinois unemployment is taxable to Illinois so you will have to file an Illinois tax return. The Illinois Department of Revenue says:
Unemployment compensation included in your federal adjusted gross income is taxable to Illinois if
- you earned it while you were an Illinois resident or
- you received it from the Illinois Department of Employment Security as a nonresident.
Refer to: Is unemployment income taxable?
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
