Oregon - CA unemployment paid while living in OR

[BulldogTom]

Client was a CA resident until 2010. PY in CA and PY in OR in 2010. Collected CA unemployment while a resident of OR. Moved back to CA in 2011. PY for CA and PY for OR.

Question on the CA UI paid to him while a resident of OR. Is it taxable to OR? Is it OR source income since he was a resident while it was paid?

Thanks - and yes Jainen, I will get around to reading the instructions on this one, but I am looking for a little direction. I think it is taxable to the extent that he collected while a resident of OR, but not while he was a resident of CA.

Tom

Lodi, CA

[BulldogTom]

And the answer is........drum roll.......not included in OR income. Curious, but the State of OR only taxes UI benefits from an OR job. My client never worked for anyone in OR, therefore, not taxable to OR.

Hopefully this will help someone else.

Tom

Lodi, CA