Can someone tell me why IRS is taking the long way around the barn for this? What is the difference between their 10-step program, and my two steps?

Step 1: Complete your return showing all of the unemployment you received. If the AGI on Line 11 is more than $150,000, STOP. You do not qualify for the exclusion.

Step 2: If AGI on Line 11 is less than $150,000, go back and subtract the unemployment received, up to $10,200, by entering it as a negative number on Line 8 of Schedule 1. On a joint return if both spouses received unemployment, subtract the unemployment received up to $10,200 for each. Write “R.I.P.” on the dotted line to the left of Line 8.