After you file

Filed by mail an amended 2020 Tax Return (Received by IRS 4/16/2021 but still hasn't been processed).

From Single to Head of Household

Filing as Single I had to pay or pay penalties to the IRS.  The state I had a small refund.

As Head of Household the IRS and state owe me money.

The state accepted my amended return and paid me the additional money.

Still waiting on the IRS so how to I file this year which will be single -  do I indicate the refund I should get as income from the IRS with the amended return even though I don't have it back yet or nothing (I had to pay them) under the original filing as Single.