Which refund does the state take if i owe payments to unemployment

[AnthonyC]

It could be both.  The state could take a refund to repay unemployment compensation funds on their own.  For the federal refund, there would need to have been an offset placed with the Treasury Department.  You can inquire as to whether there has been an offset placed on your account by calling the Department of Treasury Offset Program at 1-800-304-3107.

https://www.irs.gov/uac/tax-refund-offsets-pay-unpaid-debts