Thanks.  So I need to check Box A certifying the taxpayer is considered unmarried under the Special Rule for Married Filing Separate Returns.  That does the trick in terms of allowing the exclusion of DCB benefits from taxable income.

I recognize this is a crude workaround, but it technically is not correct.  The IRS has specific requirements for being "considered unmarried" here, none of which apply to my typical client filing Married Separate returns.  You also need to be careful to not include any child care expenses that exceed the DCB amount and hence make you eligible for the Child and Dependent Care credit -- as the rules are clear that Married Filing Separate taxpayers cannot claim this credit except under very specific circumstances.