My professional program posted this past week that the IRS will be recomputing any already filed return with unemployment on them and adjusting the bottom line ... how long this will delay the processing of these returns is unknown.
If the taxpayer has already filed and got the original refund back then amending the return to make the correction may be needed... time will tell.
If the taxpayer had a balance due and have not yet paid and the change will result in a refund they should not make the payment if they have not yet done so. If the payment has been made then the IRS will adjust for this.
