The IRS is calculating the tax refunds based on the unemployment compensation exclusion. They are sending the refunds in batches starting in May and continuing throughout the summer months.
Go to these IRS websites for information - https://www.irs.gov/newsroom/irs-continues-unemployment-compensation-adjustments-prepares-another-1-...
https://www.irs.gov/newsroom/irs-begins-correcting-tax-returns-for-unemployment-compensation-income-...
https://www.irs.gov/newsroom/2020-unemployment-compensation-exclusion-faqs
Q1. How much unemployment compensation do I exclude from my gross income? (added April 29, 2021)
A1. If eligible, exclude up to $10,200 of unemployment compensation paid to you in 2020 (and up to another $10,200 of unemployment compensation paid to your spouse if you're married and file a joint tax return). You don't have to pay tax on unemployment compensation that is excluded from your gross income.
