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After you file
I think the new refund is the new amount and you don't have to pay the original tax due. If you did pay it then the IRS probably would send it back to you plus the $58.
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.
https://www.irs.gov/newsroom/irs-to-recalculate-taxes-on-unemployment-benefits-refunds-to-start-in-m...
‎April 12, 2021
8:49 AM