Line 5 instructions change:

If you, or your spouse (if filing a joint return), received, or were approved to receive, unemployment compensation for any week beginning in 2021, enter 133 on line 5. For all others, figure your household income as a percentage of the federal poverty line using Worksheet 2.

Worksheet 2, #3 change:

The last sentence of #3 is being changed to read "Is the result 400 or more?"