Line 9 of Colorado Form 104PN states: "Enter income from line 8 that is from State of Colorado unemployment benefits; and/or is from another state's benefits that were received while you were a Colorado resident." My client was issued his unemployment compensation from Colorado, but he received them after he moved from Colorado to Kentucky. I prepared the PY allocation properly. The UC benefits are taxed to KY where received but CO is also taxing them. On line 9 of the 104PN, the Colorado Information column has all the unemployment benefits (>$10,200) received by my client. It doesn't seem to allow for when the opposite happens. That is, they want to tax UC benefits paid by other states while the recipients are CO residents, but not vice versa. I can't find any place on the 104PN to make a deduction/allowance for this oversight.