Bridgey
Level 2
04-06-2021
03:57 PM
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True but if they were married filing jointly they would each be claiming their respective unemployment received. In the case of MFS, they're each having to claim 1/2 of the overall unemployment so it would stand to reason that they're eligible for the full exclusion, if applicable.
There has been no specific guidance from IRS that I have found but using current case law from Calhoun, sounds logical they would be entitled to the full exclusion.