T/P's filed  (early) MFJ for 2020 and phased out of the Recovery Credit. Their 2021 incomes are $100,000+ and $70,000. If they file MFS, put all 4 children on the lower income spouse, the spouse gets the full $7000 credit (5 x $1400). The higher earner has to repay the Advanced Child Tax Credit, but that is minimal and offset by what the lower earner is getting.

Sounds to good to be true. Am I missing something