The Internal Revenue Service says it has sent out 2.8 million refunds so far. All totaled, the agency says it has identified 13 million taxpayers who could be eligible for the adjustment.

Unemployment benefits are normally considered taxable, but the American Rescue Plan Act changed tax laws to exclude the first $10,200 of benefits from households that earned under $150,000 last year. The changes, though, came after tax season had begun, so millions of taxpayers had already paid those taxes.

Of the 3.1 million returned reviewed, 2.8 million have qualified for some sort of refund. The IRS says the next batch of refunds will go out in mid-June and the review of filings will continue through the summer. The amount of the refunds will vary from person to person.

“Some will receive refunds, which will be issued periodically, and some will have the overpayment applied to taxes due or other debts. For some there will be no change,” the agency said.

It’s worth noting that several states are still charging taxes on 2020 unemployment benefits.

Taxpayers will receive a letter from the IRS, typically with 30 days of any adjustment, that will inform them if they’re getting a refund or if debts to the IRS will be paid off with the excess payment.

Beyond the unemployment tax credit, the IRS is reviewing returns to see if people are eligible for the earned income tax credit, premium tax credit and recovery rebate credit. If you’re single, there’s nothing you’ll have to do, but people who are eligible for the earned income tax credit and have qualifying children might be need to file an amended return.