The IRS has added a new Q4 to it's FAQ on unemployment deduction confirming community property states can file MFS returns to bring each spouse below $150,000 and that the unemployment is split and each return is entitled to the $10,200 unemployment deduction:

https://www.irs.gov/newsroom/2020-unemployment-compensation-exclusion-faqs-topic-a-eligibility

Question then is, if the IRS has confirmed that each spouse gets 1/2 of unemployment, then a MFJ return in a community property state with a combined income below $150,000 would be able to take max $20,400 even if just 1 spouse had $25,000 of unemployment and the other none without having to file separate tax returns.  Have 4 already filed MFJ returns that I am creating paper Superseded returns for tomorrow for a hefty fee each which the clients have confirmed they are happy to pay.  Will also be looking to file amended returns for the MFJ returns below $150k once this has been confirmed.