You generally do not need to amend for Federal.
However, taxpayers would have to file an amended return if they did not originally claim the EITC or other credits, but now are eligible because the [unemployment comp] exclusion changed their income. These taxpayers may want to review their state tax returns as well.
See these re State:
How is my state taxing unemployment income? (intuit.com)
Do I need to amend my state return to update my un... (intuit.com)
here's a link to how states will deal with the UC
The IRS has asked that taxpayers not amend for the unemployment exclusion, unless the unemployment tax break makes them newly eligible for tax benefits like the earned income tax credit.
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