In 2020 when the government changed how much unemployment benefits were being taxed, would that change the AGI for a couple filing jointly?

[JamesG1]

The $10,200 unemployment deduction did change the adjusted gross income (AGI) for 2020.

For the 2020 tax season, the first $10,200 of unemployment benefits were not taxed at the Federal level.

Unemployment benefits were reported on Federal 1040 Schedule 1 and the $10,200 deduction was reported on Schedule 1 with a notation of 'UCE'.

Schedule 1 entry was reported on the 2020 Federal 1040 on line 8.  Adjusted gross income was reported on line 11.

[Critter-3]

The AGI from the 2020 return that you need to use to efile the return must come from the ORIGINAL return you filed and not from any adjusted return the IRS or you did.