jms6262
Returning Member

Will my spouse qualify for the unemployment tax waiver if she makes less than the AGI limit and we file MFS? (We got married in 2020 but our combined AGI is over).

My spouse received unemployment in 2020 and her income is below the AGI for the unemployment tax waiver to qualify for the $10K deduction. We got married in 2020 and if we were to file MFJ, we'd be over the AGI limit. If we file MFS, can my wife claim the unemployment tax waiver since her AGI alone is below the limit?