@Just-Lisa-Now- 

I don't think that's the situation, these spouses live together.  They are just victims of the insane rules concerning forgiveness of student loans for someone who works in a public-service job (like teaching at an inner-city school) for ten years.  If the couple files jointly, the combined income is used to disqualify the one who would otherwise qualify for loan forgiveness.

I think they made a mistake by splitting the $5,000 dependent-care contribution.  But I'm not sure how the first MFS return would have allowed it, either.