@andreamcn If you need more "authority" to show your accountant, this may help.
"IRC §85(c) allows a taxpayer to exclude up to $10,200 of unemployment compensation income “re-
ceived” if the taxpayer’s adjusted gross income, computed without the unemployment compensation,
is less than $150,000.
In a community property state, IRS Chief Counsel has now confirmed that, for purposes of this section,
each spouse is considered to have “received” one-half of the unemployment compensation income received
by the other spouse, and therefore, each spouse may claim the exclusion if the other requirements are met."
Source: "Community Property’s Effect on the New Unemployment Compensation Exclusion – Take 2"
By David M. Fogel, EA, CPA
