Client became unemployed in Colorado and received a 1099-G from Colorado and thereafter moved to Kentucky where he remained unemployed but collected the UC from Colorado. Should this be apportioned or is it all taxed to Colorado? This is especially important this year because Colorado will not follow the federal law allowing $10,200 to be excluded where applicable. I found the following at this link:

https://www.denverpost.com/2021/03/18/unemployment-tax-break/

Will Colorado offer the same tax break on unemployment earnings?

No. Colorado tax law does not allow the state to incorporate federal changes that are enacted after the last day of a taxable year, Daniel Carr, spokesman for the Colorado Department of Revenue said.