---

@Phillybilly wrote:

 are forced to file separate returns because of student loans.

Their dependent care costs for the year are over 20K and in my opinion that both should be able to use the 2500 deferral.

 

---

No, they are NOT "forced" to file separately.  They are CHOOSING to file separately rather than just sucking it up and paying their debt.

If that is your opinion, you are welcome to petition Congress to change the law.