You cannot e-file a tax return again once the original tax return has been e-filed and accepted by the IRS. Only the amended tax return, Form 1040-X, can be filed.
The IRS requests that you do NOT amend the 2020 tax return for the unemployment compensation exclusion.
IRS website for statement - https://www.irs.gov/forms-pubs/new-exclusion-of-up-to-10200-of-unemployment-compensation
If you have already filed your 2020 Form 1040 or 1040-SR, you should not file an amended return at this time. The IRS will issue additional guidance as soon as possible.
