I've owned my business for over 17 years - but am finally closing my doors due to this economy.
We became a corporation 4 years ago and I own 50% of the business, my spouse owns the other 50%. Are we eligible for unemployment benefits?

As an owner I do not think that you or her qualify, sorry. This is my opinion though so check further.

Stringer

As a corporation, where you also employed and paid a paycheck as an employee. Have you been paying unenployment taxes on yourself to the state ?

If you have, then you might, there is still the issue of you being the "owner" and that may or may not be an issue to go to the appeals process