NJ Unemployment, NC Resident, Timing...

[kem1397]

My wife and I moved to NC just before the pandemic.  She was let go in early 2020 before everything shut down, and was "certifying" her unemployment in NJ for (what seemed to be) months.  She finally received unemployment payment from NJ in mid-2021.  The unemployment payment was from NJ, as she was "let go" from the chain where she worked before she could find continued at a location/employment in NC.  Not sure how to file her payment from 2021.  We are filing jointly (I am full time employed in NC).  Do I file as income in NJ?  Do I declare it as NC income?

Thank you!!!

[MaryK4]

Even though she received the Unemployment from New Jersey, New Jersey does not tax state unemployment benefits so if that was her only New Jersey income, you do not need to file in New Jersey and will report the income on your North Carolina tax return only.  (Note: New Jersey only exempts state unemployment, if she had supplemental payments she may have to file.)