@shanesnh , I have no fundamental issue with either using the method I used or the suggestion you referred to. However, as I pointed out before if the unemployment benefit is not through an insurance / private source etc. and from public funds then per the treaty it could be interpreted as " ONLY Taxable " by the contracting state issuing the distribution. I don't know ( but can find out more ) as to whether this is a general benefit for all unemployed or just as part of employment.
On your spouse being NRA --- including her ( i.e. filing a joint return ) would expose her Korea income to US taxes -- but of course you each can use the Foreign Earned Income Exclusion.
