I think he means he didn't have federal withholding taken out of the unemployment checks.
If you filed early before the 10,200 unemployment exemption you have have paid tax on it. The IRS will recalculate your return for the new 10,200 unemployment exemption for you. There is no need for taxpayers to file an amended return unless the calculations make the taxpayer newly eligible for additional federal credits and deductions not already included on the original tax return.
