Returns filed with unemployment benefits prior to the $10,200 exclusion should not be amended. The IRS has indicated it will refigure taxes on these returns and adjust the taxpayer's account accordingly. The IRS will then send any refund amount directly to the taxpayer.
The IRS has not yet communicated a timeline for making adjustments and sending refunds. Look for an official news release in the coming days: https://www.irs.gov/newsroom
For state returns in states that conform to the federal unemployment exclusion, you may still need to file amended state returns. Luckily, unemployment compensation is not a taxable income in California.
国税局将会处理有关失业的税表，不必修改
在失业金的头$10,200免税的法案推行之前已经申报的税表，不必要作出修改。国税局已经表示他们将会对这些税表作出自动调整，然后直接把退税退回给纳税人。
国税局目前尚未公布有关自动调整和退款的时间表。可以留意国税局在未来几天的官方新闻发布：https://www.irs.gov/newsroom
有关某些州跟随联邦的失业金免税条例，州税表仍然需要自己作出修改。我们加州人很幸运，因为失业金在加州不是一个征税收入。