The Independent Contractor Tax Advisors share information about each state’s requirements for independent contractors to pay unemployment tax and whether an independent contractor can collect unemployment. The list was compiled as of June 9, 2015 and states may have changed their requirements since then. The Independent Contractor Tax Advisors state:
Below you will find a list of all 50 states including the District of Columbia, indicating whether or not your state requires you to pay UI tax and if you are able to file for unemployment. Most states will allow you to file, but there are a few states that have differing policies. For example, Washington won’t allow you to pay UI tax, so you aren’t eligible to collect on it. Then there’s New Mexico, which requires you to pay UI tax, but doesn’t allow you to collect unemployment.
It’s important to note, this is a list for state unemployment insurance tax (SUTA). Even if you aren’t required to pay UI tax by your state, you are still required to pay federal unemployment insurance tax (FUTA), which would not make you eligible to collect unemployment.
Read the full story at Do YOU Know Your Unemployment Benefits?