yes, it is. being in a CPS the tax laws treats each spouse as receiving 1/2 the UC the other spouse received. thus a married couple in a CPS where only one spouse receives UC receives an exclusion as if each had gotten 1/2 the total UC. by the way, the IRS does not want an amended return for the UC exclusion. they'll calculate the refund. the exception is if you are entitled to certain credits or deductions (such as itemized deductions because originally your income was too high) you didn't claim at all on the original return.
