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In what state is your business located? Did your partnership (as an employer) pay unemployment taxes on your salaries (i.e., contribute to your state's unemployment fund)? We'd probably need to know at least that in order to offer any kind of answer.
Our business is located in Pennsylvania. Our business had paid in to our unemployment compensation fund. I am receiving a salary like all other full and part time employees.
Yes, business failure is just the same as being laid off. Does not matter what your current business paid in to unemployment - but what your past employers have.
Contact your local employement department and ask them.
There may be another way to save your business:
Business Money Today
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I am a partner in an income tax preparation franchise. I left my previous job to manage the franchise, while my two partners continued to work in their own businesses. We have had a difficult first year, and there is a good chance that I will not be able to continue to draw a salary in a few months. Will I be eligible to apply for unemployment compensation? This job is my sole source of income at this time.