Can I move dependents in a MFS return to get an increased stimulus?

[mattgutz]

My clients filed separate in 2019 and received their stimulus.  They will file separate again in 2020.  If I shift the child eligible for the child tax credit to the spouse she will receive an additional Recovery Rebate Credit.  I can't find anything that states we can not do this.  Am I missing something?

[BobKamman]

As you note, there is no law against it. 

[mattgutz]

I know!  Just seems like since they received the maximum, there is something I am missing.

[BobKamman]

Same situation as divorced taxpayers who claim the same dependent every other year.  The EIP3 provisions in ARPA encourage IRS to figure out a way to get around this, but I doubt they can.