Whatever unemployment benefits your wife received (up to $10,200) are not taxable.
If you have not filed your return yet, just enter the unemployment benefits reported to you on Form 1099-G and TurboTax will automatically subtract the amount.
If you have already filed your 2020 Form 1040 return, you should not file an amended return at this time. The IRS will issue additional guidance as soon as possible. [IRS - New Exclusion of up to $10,200 of Unemployment Compensation.
