Is it tax fraud to draw unemployment while still working?

Generally, failure to report income can be determined to be tax fraud but I believe your primary concern is whether or not your actions would be considered unemployment fraud. In Ohio, you could be subject to re-payment of benefits, penalties, fines and/or imprisonment for fraud. You may want to discuss your situation in further detail with an attorney "off-line" so that all of your discussions will remain confidential. You may contact our office to schedule an appointment if you have further questions or if you need assistance with this issue. You can also schedule an appointment or obtain additional information at our website.

It appears to be fraud and you may have to pay back the unemployment benefits your received to your State employment agency. You could also be prosecuted criminally.

It may be fraud (and, therefore, a crime) on the government that is paying you. But if you pay tax on the income it should not be tax fraud.