The American Rescue Act passed by Congress in 2021 said that the first $10,200 of unemployment was not taxable for 2020. But the law went into effect after some people had already filed their 2020 returns. Some people who had filed early returns amended or later, the IRS identified them and sent extra refunds to them. It is now too late to amend a 2020 return to get a better refund.
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