After you file

I filed in early March.  I received both State and Federal refunds already.   However, I need to amend because these new calculations will allow me to have extra benefits.  We have 1099-G involved in our return (my wife and I).  I know I cannot amend right now because of the unemployment issue, however when I go to amend, my federal amount is larger than the original amount.  Why?  I ask this because our MAGI will be $150,013 after the unemployment exclusion.  So technically I will not be eligible for anything until I amend and put $100 into my tradition IRA to drop our MAGI to $149,013.