Might be different at different airlines. I live in CO and am based not in CO. I took a voluntary leave of absence in May from the airline I work for and ended up getting unemployment from CO and not from the state I am based in. Since I live, vote and pay state taxes in CO and claim this on my tax forms, and do not pay taxes or have any other affiliation whatsoever with the state Im based in, I was eligible for and received money from CO and not the state Im based in. This could vary with airline policy / tax policy, state law, and the way individuals do their taxes. Best to ask your financial advisor / tax person if you have one or anyone you know in the state where you live familiar with tax / unemployment law. I found out by asking the lady that does my taxes.