If you claimed the EITC on the tax return that you filed, the IRS says they will recalculate the EITC when they recalculate the unemployment exclusion. You should not file an amended return. See the following IRS announcement for details.
IRS to recalculate taxes on unemployment benefits; refunds to start in May
(An amended return is needed when someone did not claim the EITC on his filed return, but becomes eligible for it because of the unemployment exclusion. In that case the IRS will not automatically determine that the person is eligible for the EITC.)
