Only one spouse received unemployment of $15k. I am trying to allocate 7500 each on MFS returns because this would put them under the $150k limit each (where jointly they are over $250k) and MFS would save them about $3k (MFS lowers them to the 12%  bracket and allows some of the LTG to be taxed at 0%).  I would have a hard time believing that the IRS would allow the full 10,200 on each MFS return when only 1 actually received the unemployment.  If that were the case, I would think there would be a lot more MFS returns just to get more unemployment excluded.