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Is a CA resident who received combined UI benefits from NJ required to file a NJ state tax return?

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!


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Level 7

Is a CA resident who received combined UI benefits from NJ required to file a NJ state tax return?

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). 

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2 Replies
Level 7

Is a CA resident who received combined UI benefits from NJ required to file a NJ state tax return?

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). 

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"

View solution in original post

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New Member

Is a CA resident who received combined UI benefits from NJ required to file a NJ state tax return?

Excellent. Thank you so much. For future reference, could you point me to any resources which discuss this in detail?