---

@BobKamman wrote:

$150K regardless of filing status.  They were in a hurry.  Sort of like the $300 charitable adjustment.  

---

At some point along the way the IRS found a reason to interpret the charitable adjustment of $300 per "tax-filing unit" to be $150 for MFS.  I have yet to find any authority for this position.  The law uses the terms "eligible individual" and "not to exceed $300" but is otherwise silent regarding filing status.

What's the risk that the IRS will similarly apply this 50% limit reduction for MFS filers with unemployment, making it $75K instead of $150K?

Has anyone actually figured out how the IRS arrived at their $150 above-the-line MFS charity limit?  Perhaps the same authority could/would be applied to the $150K AGI limit here.

Speculation aside, worst case scenario I see is for MFJ returns already filed and NO deadline extension provided by the IRS or Congress.  MFS is already better in more situations this year than in a normal year because of the RRC.  This unemployment AGI limit throws even more returns into advantageous MFS situations.  The ticking clock would seem to be the 4/15/21 deadline for filing superseding returns as MFS to replace prior returns filed as MFJ.  4/16/21 is too late to make that change.  Oh, and that's one of the changes that the IRS does not allow to be made electronically.  So back to the good ol' paper 1040X forms for filing status changes!