New Exclusion of up to $10,200 of Unemployment Compensation

[obender79]

My wife was unemployed for more than half of 2020. Our combined AGI disqualifies her from the exclusion. However, if we file separately there's a very good chance her AGI will qualify for the exclusion. However, nowhere have I been able to find what the rule is for our particular situation. So the question is whether the qualifying AGI of $150,000 can apply to one spouse when filing separately.

[macuser_22]

The text of the law says it applies to "the taxpayer".

“(1) IN GENERAL.—In the case of any taxable year beginning in 2020, if the adjusted gross income of the taxpayer for such taxable year is less than $150,000, the gross income of such taxpayer shall not include so much of the unemployment compensation received by such taxpayer (or, in the case of a joint return, received by each spouse) as does not exceed $10,200.