Thanks, i think you have answered the question i didn't ask, which is, will the IRS think I tried to understate the payment I received and penalize me for that. The 2nd payment of $600 didn't hit my account until after 1/1/2021. Let me just reconfirm: even though (1) I didn't include the $600 received in 2021 on my return, the IRS will CORRECT this on my filed 2020 return and (2) they will process the return they have corrected without penalty to me?
