Thank you both for your responses.

My follow-up is this: to my understanding, a.) my client not claiming the children will not be required to repay EIP3, while her spouse can still claim a Recovery for one child and b.) my client will be protected from repaying her portion of the CTC because of her AGI being below $40,000, but her husband can still claim the entire amount for both children on his return.

Am I missing something here? I don't remember it being discussed in CPE that clients would want to do MFS so they could effectively "double dip" on CTC and EIP3. Something seems wrong.