@Shedid " 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."

Mr. Seaborn had a hard time believing that the Bureau of Internal Revenue would not allow his community income to be split on separate returns, so he took his case to the Supreme Court before you were born, and won.  It's OK to be an IRS cheerleader but you're paid to prepare returns.  Don't think so hard, just do it.  Sorry you have to fight Lacerte in order to get there.