In Lacerte, it defaults to taxpayer. You only have the option of entering a "1" for spouse.  There is a "2" to allocate, but it only lets you allocate if it is a State Refund.  Lacerte does not let me allocate the unemployment.  If I enter a 2 there, it simply will not allocate the unemployment and it gives me a diagnostic that it will only allocate state refunds.