you raise an interesting issue. the IRS will catch the omission and it has stated they it will automatically adjust for the nontaxable portion of a return's UC (the lesser of your UC comp or $10,200) as long as MAGI is $150K or less. so the question becomes will it do the amending for you by picking up your unreported UC and then subtracting the exclusion amount. Then bill you for whatever you owe or refund any overpayment. Recommend you wait at the present time since the return and any payment owed on it is not due until 5/17/2021
