I got a 1099-G from New Mexico (unemployment) but was a resident of Ohio the entire time. For state taxes, do I file the income with New Mexico or Ohio?

[CatinaT1]

Do you have any other income besides the unemployment? You will likely need to file a resident Ohio and non-resident New Mexico returns. The unemployment would be allocated to New Mexico.

[Hal_Al]

Ohio.  Unemployment compensation is always taxable by the recipient's home state. Sometime, it is also taxed by the issuing state. In those situations, the taxpayer would normally have to report the income to both states but would be able to claim a credit on their home state return for the tax paid to the non-resident state.  NM is apparently not one of those states. 

Reference: https://ttlc.intuit.com/community/state-taxes/discussion/re-i-resided-in-michigan-in-2020-and-receiv...