Well, Lacerte is indeed splitting the unemployment 50/50 now on the MFS return.  Lacerte is also splitting the exclusion 50/50. In my case, the spouse is the only one that received the unemployment...almost $15k.  If this a MFJ return (if they weren't over the 150k), the spouse would only be able to exclude $10,200. Lacerte is excluding $7500 each on each of their MFS returns (for a total exclusion of 15k... more than the10,200 that would be allowed if filing joint).  I don't know if this is correct. I don't know how much, if any the non-recipient spouse is allowed to exclude. . . . Does the non-recipient spouse get to exclude  $5100 (half the 10,200)? zero? or what?  Everyone seems to speculate differently.