@Craig-o Some may still have to file an amended return even after IRS does the recalculated refund because tax credits for which one was originally ineligible because of AGI being above the limit may now qualify as eligible after AGI from unemployment has been reduced. And I doubt that IRS will add, for example, a retirement savers credit which wasn't originally claimed but for which one is now eligible post the unemployment exclusion. So in that scenario, an amended return would be required. And then there's the whole issue of the state return that may require amendment.
