No, you may not have to report this as income and definitely not by amending your 2020 tax return.
If you claimed the payments as a business expense on your 2022 tax return, you need to report the refund as "Other income - taxable recovery" on your 2023 tax return.
If you didn't claim the payments as a business expense, you don't need to report the refund.
For your future reference, if you filed a joint return the IRS will always send a copy of the letter to both spouses. If it happens again, just pay one of them.
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