The IRS is calculating the tax refund based on the unemployment compensation exclusion of up to $10,200 of unemployment compensation for those that are eligible. The IRS started sending exclusion tax refunds separate from federal tax refunds in May and will continue sending those refunds in batches throughout the summer months.
Go to these IRS websites for information on the unemployment compensation exclusion -
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
