Minnesota unemployment

[LCP]

Is it taxable to a former resident who moved in 2009 and was a non-resident for all of 2010?

[zeros]

Non-Resident Receiving Unemployment?

Good question. Not real sure of the eligibility rules here in Minnesota but I would think in order to draw unemployment that you must be available for work. In any event, it would be taxable on the federal. I'm thinking taxpayer was not eligible to draw this unemployment pay.