I recommend you don't do anything. Chances are you did not itemize your deductions last year, which means that the refund is not taxable and does not need to be reported. If it taxable, the IRS will propose an adjustment to your return to include that amount. If that were to occur, you would receive a letter notifying you of the proposed change. You won't have to do anything. They will adjust any refund, or amount owed accordingly. So, I would just wait and see. But if you do file an amended return, wait until you have received your refund before doing so.
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