Divorced parents switching kids for stimulus

[NYTAxGuy]

Situation: Two children for a divorced couple.  Ex-wife claims one child in 2019 and gets 1700 for stimulus round 1 and 1200 for stimulus round 2. Ex-husband  makes too much money but claims the other child and gets no stimulus.  On their 2020 tax returns they switch kids. Ex-wife now has child that did not get the 1100 in prior year for ex-husband. In the software can the ex-wife say she only received 1200 for herself for stimulus round 1 and 600 for stimulus round 2 and then get the 1100 for the new child on her return. In other words will IRS know that there is a different child on her return and allow her to say she only received the 1800 , not the actual 2900 she received which included the other child? 

[TAXOH]

No.  Unless she claims both kids she can't get additional stimulus money.

[IRonMaN]

The IRS counts heads, not names, when it comes to the credit.