Question

Which state do I file in if I lived in one but received unemployment in another?

Forum|Forum|4 years ago
February 11, 2022
2 replies
0 views

Hi,

In 2021 I lived in Kentucky but received unemployment from West Virginia. Do I record the money I received from unemployment as money earned in WV, in KY or both WV and KY?

T

TomD8

Employee

It's taxable in both states. WV taxes non-residents on unemployment earned from employment in WV. KY taxes its residents on all their income regardless of its source.

You will be able to claim a credit on your KY tax return for the taxes you pay to WV, so in effect you won't be double-taxed.

**Answers are correct to the best of my ability but do not constitute tax or legal advice.

V

Vanessa A

Just WV. Kentucky law says all unemployment earned as a Kentucky resident is subject to KY income tax. Since you earned the unemployment in WV, it would not be taxable by KY.

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T

TomD8

Employee

From Kentucky Administrative Regulations 103 KAR 17:060:

Section 2. Taxation of Residents. The entire net income of a resident shall be subject to
Kentucky income tax regardless of its source. Income from out of state sources shall not be
exempt.

https://revenue.ky.gov/DOR%20Training%20Materials/103%20KAR%2017.060.%20Income%20subject%20to%20taxation;%20portions.pdf

**Answers are correct to the best of my ability but do not constitute tax or legal advice.