Unemplyment & NOL

[POCAHONTAS]

Does anyone know if Unemployment is qualified as non business or business, and how do I determine which part of state tax refund is business and non business. I looked at page 8-16 in TTB but it doesn't specify and I can't find the answer anywhere else.
thanks

[POCAHONTAS]

oops I mean unemployment and NOL not unemplyment

[JG EA]

TTB 8-16 says this is not addressed in IRS pubs. I would take it as business income I think, because it is so much like wages.

[POCAHONTAS]

Thanks JG I thought that would be the case and have put it under business income on the NOL worksheet in TTB.