For the exclusion of Unemployment Compensation, in a Community Property State, Married Filing Joint.
Facts: Husband $0.00 Unemployment Compensation Wfie: $15841 of Unemployment Compensation

According to all the IRS Guidance Online and Schedule 1 Instructions/Worksheet, in this example above,
INCOME INCOME TOTALS
HUSBAND $0.00 WIFE $15,841 $15,841
Exclusion $0.00 $10,200 $10,200

This is the way I presented the Amended Return to IRS; $10,200 Excluded Unemployment Compensation.

I see no where in IRS Website or Schedule 1 Form and Instructions and Worksheet for Unemployment Compensation exclusion an example or ruling that supports excluding the entire $15,841; by using the rationale that this is a community property state and therefore you get to add the $10,200 together and compare that to the total unemployment of $15841. As a matter of fact the IRS Online Questions and Answers has an example that does not support that conclusion, see copies of IRS Questions and Answers examples below.

I have copied and pasted some of the IRS Questions and Answers below about a Married Couple and how much they can exclude:

COPIED FROM IRS WEBSITE:
2020 Unemployment Compensation Exclusion FAQs — Topic B: Calculating the Exclusion

Q1. How much unemployment compensation do I exclude from my gross income? (added April 29, 2021)
A1. If eligible, exclude up to $10,200 of unemployment compensation paid to you in 2020 (and up to another $10,200 of unemployment compensation paid to your spouse if you're married and file a joint tax return). You don't have to pay tax on unemployment compensation that is excluded from your gross income.

Example 2: You're married and file a joint return with your spouse. Your joint modified AGI is less than $150,000. If you received $15,000 in unemployment compensation and your spouse received $10,000 in unemployment compensation, exclude $10,200 of your unemployment compensation and all $10,000 of your spouse's unemployment compensation so that only $4,800 of your unemployment compensation is taxable.

(COMMENT FROM CINDY J HARRIS CPA RE EXAMPLE 2, So notice they only excluded $20,200; not $20,400 of Unemployment Compensation because the Wife only had $10,000 of Unemployment Compensation. I think this example is very clear to my Taxpayers situation above)

IRS WEBSITE CONTINUED:

Use the Unemployment Compensation Exclusion Worksheet in the Instructions for Schedule 1 in the 2020 Form 1040 and 1040-SR instructions to figure the amount to exclude.

If you're married and file Form 1040-NR or file Form 1040 or 1040-SR separately from your spouse, you generally don't report your spouse's unemployment compensation on your tax return. You can't exclude any of your spouse's unemployment compensation that's not reported on your tax return, even if you claim your spouse as a dependent. You're eligible only for an exclusion up to $10,200.

(COMMENT FROM CINDY J HARRIS CPA; This is where in a Community Property State with Married Filing Separate (MFS) Returns, I would argue that 1/2 Unemployment Compensation is allocated to each spouse and therefore with $15,841 time 50 percent; the amounts are below the $10,200 exclusion for EACH PERSON and in this example the entire $15,841 would be excludable when you add the amount from EACH MFS Return. Because you are also subject to a lot of other rules related to MSF Returns, such as loose Education Credits etc.; splitting the income between spouses and getting a slightly higher exclusion does not in my case INCREASE THEIR REFUND from MFJ Return.)

IRS WEBSITE CONTINUED: Questions and Answers
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Q3. What if my unemployment compensation is more than $10,200? (added April 29, 2021)
A3. If eligible, you should exclude only the lesser of your unemployment compensation amount reported on Schedule 1, Line 7, or $10,200 from your gross income. Amounts over $10,200 are still taxable. If your spouse is eligible and you file a joint return with your spouse, you should also exclude the lesser of your spouse's unemployment compensation amount reported on Schedule 1, line 7, or $10,200 from your gross income. The $10,200 limitation applies to each spouse individually, not jointly.

(COMMENT FROM CINDY J HARRIS CPA; So note in the Q3, A3 above the last line is clear
"THE $10,200 LIMITATION APPLIES TO EACH SPOUSE INDIVIDUALLY, NOT JOINTLY. -
SO, I do not see where you could have MFJ Return and exclude the $15,841 of Unemployment Compensation; as with the Taxpayers attached, unless you applied the $10,200 jointly as $20,400 disregarding whom received the unemployment compensation),

So, again I would appreciate knowing
a. why and
b. with what technical references

in a Community Property State you get to allocate the Spouse's Unemployment in excess of the $10,200 to the Husband so he can then use part of his $10,200 exclusion, even though he had zero unemployment compensation; as your Program is calculating.

Thank you for your time and attention to these matters.

xxxxx xxxxxx CPA
Account: xxxxx

LACERTE CALCULATION OF THE EXCLUSION AMOUNT; I DO NOT AGREE WITH THE RESULT, DISREGARDING COMMUNITY PROPERTY RULES OR NOT IN A MARRIED FILING JOINT RETURN.

LACERTE IS APPLY THE ENTIRE $20,400 Exclusion to the Entire $Unemployment Compensation, and the IRS Examples SAY JUST THE OPPOSITE; THAT you MUST apply the $10,200 exclusion separately to each spouses RECEIVED Unemployment compensation. I provide an example of one of my Clients below. I have asked LACERTE for reference to any technical information that comes to JOINTLY using the $10,200 exclusion against Unemployment Income, disregarding who RECEIVED Income or did not receive unemployment compensation income. 

Note; IRS Refunds are coming out with the same calcuations as Lacerte, but when I call the IRS they cannot reference ANY Questions and Answers, Law, Instructions to Forms that come to this conclusion. The IRS simply combined the exclusion also and applied against total of joint return unemployment compensation. AGAIN THIS IS COMPLETELY CONTRARY TO IRS EXAMPLES, See copies of Q&A from IRS Website below. 

MARRIED FILING JOINT: $15,841 is shown as Excludable if check the Apply Community Property Rules on Screen 3, with Community Property State in Options for Tax Returns.
The Lacerte Program is excluding the ENTIRE $15841 of Income using the $10,200 plus $10,200 = $20,400 Maximum Exclusion
I would appreciate receiving a reference to this conclusion from IRS re Publication, Rev Ruling etc. Code Sections Pub 555 Community Property rules etc.

Under a Married Filing Separate Return, I would come to the conclusion that $15,841 is excludable, but the Taxpayers are also subject to other rules such as the loss of the Education Credit and generally higher taxes if file separately,