I have seen a few over the years but not very often. I've seen it more these past two years re: EIP and these ACTC's. Im not really in favor of double dipping but in some cases it does work. 

Most of my MFS' came prior to Trump's changes. Mainly I'd see them with Medical Expenses and Misc Expenses. Especially when there was a disparity in income levels and the bulk of those expenses came with the one with the lower income.