I just had one couple turn down a $4,000 tax savings because filing separately sounded too complicated.  One of them has $16,000 of unemployment, in a community-property state.  But as pointed out in other posts here recently, you have to watch out for the higher Medicare Part B premiums that kick in when AGI exceeds $88,000 (for 2020, probably $90,000).  To avoid paying an additional $4,000 or so in Medicare premiums in 2022, they would have to each contribute at least $5,000 to an IRA.  As I explained, they could take it out the next day (they are both in the 60-70 age range).  But they weren't buying what I was selling -- they were happy just to be getting a meager refund from a joint return.  

As I told my assistant, "pearls to swine," as I moved on to the next return.