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@kalissacarr - you are required to report all income to the IRS. The fact that you received unemployment in one state and worked in another state doesn't matter. the whole reason to do a tax return is to 'settle up' whether you owe the IRS or the IRS owes you.
It's not clear what you're asking about. If the state that paid unemployment wants you to pay it back, and you don't, they can file a lien with the IRS and they can take you refund to satisfy that lien.
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