My wife and I are non-residents of New York state all of 2016 (live in Washington) - do I need to file a New York state return for unemployment compensation she wsa paid by Ny in Jan 2016 while living in WA?

[DianeW · Accepted solution]

Yes, assuming you meet the requirements below.  Here is an excerpt from the NYS website:

Nonresidents:   NY Nonresident-Are my UC Payments by NYS taxable?

Unemployment compensation that is part of your federal adjusted gross income and derived or resulting from employment in New York State is taxable to a nonresident.

If the unemployment compensation received from New York State sources is based on wage or salary income earned partly in and partly out of New York State, figure the amount allocable to New York State in the same manner as the wage and salary income on which it is based.