Sorry about posting to the wrong place – consensus seems to be that you file where you actually do the work… so if you live in NJ and commute into NYC, you would file in New York State.
If you work remotely from your home in NJ for a company that is in NYC, you would file in NJ.
However, the laid off person in question thought the HR person said to file in the state where the company is located, rather than the state where the work was done.
I think there may be some confusion so of course the most obvious thing is to follow up with the HR person.
But the day after being laid off is a stressful day, although not as stressful as the day before…
Thanks for the posts.