2020 Unemployment Tax Refund and unearned income

[akbreuninger]

Hi,

My dependent daughter received $11,175 in unemployment benefits in 2020 and filed her taxes prior to The American Rescue Plan Act. She filed form 8615 for unearned income and paid a significant amount of federal tax on her unemployment income.

Her refund has not yet been processed. Does she need to file an amended return?

[Bsch4477]

The latest information is here. 

https://www.irs.gov/pub/newsroom/fs-2022-01.pdf