Yes. Unemployment insurance benefits are fully taxable. You may have 10% of your benefit check withheld for Federal Tax purposes. In January, you will be mailed a statement (Form 1099G) showing the total amount of benefits paid to you during the calendar year. The information on your benefit statement is also sent to the Internal Revenue Service and to the Idaho State Tax Commission.
Yes, if you reside in Idaho now but all of your wages during the base period were earned in one other state, you may file an interstate claim. If you have earned wages in two or more states during the base period, you may request the wages be combined by transferring them to the state in which you file your claim. This is called a combinedwage claim.