Single or HoH, under $150K – Easy, regardless of UC amount.

MFS, under $150K – Complex, might involve community income.

MFJ, under $150K, under $10,200 UC – Easy.

MFJ, under $150K, more than $10,200 UC – Complex.

So IRS can probably do this for more than 90% of returns. 

Let's see, if this gets the AGI below $75K or $150K, and IRS has said it will refigure EIP#3 if the 2020 return shows eligibility and is processed before July 15 (or August 15, if the "due date" is considered May 17) -- should we tell clients just to wait and trust IRS to get it done by then?  Even if an amended return is filed, will that be considered when determining if EIP#3 can be recalculated?