She would need to amend the 2020 return and subtract the unemployment, but it should not change her tax liability, so there would be no reason to file the 1040X.
If she received unemployment in 2021, that would need to be claimed in 2021, and yes, subject her to Kiddie Tax.
If the 1099-G is for 2021, it will need to be reported on the 2021 Tax Year return.
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