As stated on this IRS website - https://www.irs.gov/newsroom/irs-begins-correcting-tax-returns-for-unemployment-compensation-income-...
More complex corrections will begin upon the completion of the first phase and involves couples filing as married filing jointly.
Go to this IRS website for unemployment exclusion FAQ's - https://www.irs.gov/newsroom/2020-unemployment-compensation-exclusion-faqs-topic-a-eligibility
You're eligible to exclude the unemployment compensation if it was received in 2020 and your modified adjusted gross income (AGI) is less than $150,000. The modified AGI for purposes of qualifying for this exclusion is your adjusted gross income for 2020 minus the total unemployment compensation you received. This threshold stays the same for all filing statuses, regardless of whether you're married and file a joint tax return (it doesn't double to $300,000).
If your modified AGI is $150,000 or more, you can't exclude any unemployment compensation from your income. This applies to all filing statuses.
