The 2020 Publication 525 (revised 4/6/21) now reflects the exclusion of a portion of 2020 unemployment compensation as provided in the American Rescue Plan Act of 2021 (P.L. 117-2) It also updates Worksheet 2, Recoveries of Itemized Deductions, and introduces new Worksheet 2a, Computations for Worksheet 2, lines 1a and 1b. Worksheet 2 and Worksheet 2a reflect the effects of the SALT (State and Local Tax Deduction) limitation. Use of these worksheets is retroactive to 2018 and 2019.
