If your job has placed you on furlough but that arrangement doesn't work for you, use this resignation letter to explain the situation.
Rather than be furloughed, I have decided to resign.
I've met with my accountant and spoken with my family, and after weighing the options, it seems that I'd be in a better position if I were to simply resign at this time.
My furloughed coworkers will be in my thoughts. I feel privileged to have this option.