The Department of Labor says most states require filing in the state where the work was performed. Contact the unemployment agency in the state where you most recently worked for instructions.
If you moved after losing the job
You can usually file with the state where you worked while living in another state. The paying state will explain how to register for work and complete weekly requirements from your current location.
If you worked in more than one state
Tell the agency about all covered work. A state may explain whether a combined-wage claim can use wages from multiple states. Do not open overlapping claims without instructions; the agency must determine the correct paying state and wage combination.
If the employer was in a different state
The employer’s headquarters or payroll address may not control. The physical location where services were performed is usually the starting point, but remote work and multi-state employment can require a state-specific determination.
Official sources
Next step
Prepare and file the initial claim.