I live in nj and work in philadelphia. Company is closing. Where and how do I file for unemployment?

You file in NJ... where you live... they will draw against the PA work history... and you will collect at the PA rate, Unless the NJ rate is higher... then you will get the higher of the two.

Example - I worked in VA many years ago... left job and filed at a later date when I was living in PA... I filed through a PA office... they drew against the VA work record and their system, but because PA paid higher benefits.. they made up the difference.