I am a CA resident who lived in CA for all of 2017. I filed for combined UI benefits in NJ in 2017 because I had worked in CA and NJ prior to becoming unemployed. I have read elsewhere that UI benefits are only reported for the state of which you are a resident -- in my case, CA, not NJ. However, the payer on my 1099-G is "NJ Dept. of Labor Unemployment Insurance," which is why I want to confirm.
My understanding is thus: I would list my UI benefits on my federal and CA returns and simply not file a NJ state return. Is this correct, or do I need to file a NJ state return and list my UI benefits there instead of on my CA return? Thanks!
You will only have to file a California state tax return and report all of the unemployment income received from both California and New Jersey. You are correct that in general (there are a few exceptions) unemployment is only state income in your resident state regardless of which state it is from (this is the same as retirement income).
You will only have to file a California state tax return and report all of the unemployment income received from both California and New Jersey. You are correct that in general (there are a few exceptions) unemployment is only state income in your resident state regardless of which state it is from (this is the same as retirement income).