Concerning estimated payments, you should go through the calculations in TurboTax for estimated payments and entered your estimates of 2021 income and withholding. This will help you decide whether you should make estimated payments.
The section of the bill quoted by ColleenD3 above, states that the unemployment benefits of $10,200 will not be included in your gross income. According to the IRS: "Adjusted Gross Income (AGI) is defined as gross income minus adjustments to income. Adjustments to Income include such items as Educator expenses, Student loan interest, Alimony payments or contributions to a retirement account."
Therefore, your AGI will also be reduced by the $10,200, just like the gross income.
