NC 1099-G Unemployment After Moving to TN

[daytonc]

I moved from NC to TN on 12/31/24. I received my last NC unemployment payment on 01/01/24 per NC's system. Therefore, NC sent a 2024 1099-G. 

I saw that nonresident income "derived from a business, trade, profession, or occupation carried on in North Carolina" triggers filing, however; I'm not sure if unemployment income counts? 

Thanks! 🙂 

[KrisD15]

To clarify, do you mean you moved out December 2023 and received unemployment in January 2024?

If you moved out of North Carolina December 31, 2024, you would have been a resident for 2024 and claim the 2024 North Carolina 1099-G on a North Carolina resident state return. 

If you mean you moved out of North Carolina December 2023 and received a 2024 1099-G from North Carolina, yes, file a North Carolina non-resident return and claim that 1099-G.