What it is
Offset rules differ by mechanism. States that ignore severance entirely (California, Colorado, Illinois, Texas, Wisconsin): no weeks are lost. States that allocate severance across weeks at your weekly wage (New York, New Jersey, Washington, Minnesota, Nevada, Arizona, Florida, Georgia, North Carolina, District of Columbia, Connecticut): benefits are barred for the weeks the payment covers. States that vary by form (Massachusetts, Ohio, Michigan, Pennsylvania): a lump sum is ignored while salary-continuation pay counts as wages for the weeks it covers.
What to do about it: File before signing where the state allows it. A lump sum paid after filing changes the weeks; a lump sum paid before filing can end the claim season.
Plain-language description of US practice, not legal, tax, or financial advice. The paired guide carries the citations, dates, and thresholds; the state pages carry the local windows.