Have a client from Illinois that works for the airlines and flies out of Newark.  Due to COVID client was furlough last year and got unemployment checks from New Jersey.  Claimed the amount on federal return, but NJ does tax unemployment income.  Illinois starts with federal adjustment income but haven't come across any adjustment on Schedule M or any other form that would provide relief on removing the unemployment income from New Jersey on the clients Illinois taxes.

Does anyone have any insights on this matter?

Thank you!