manipulating the recovery rebate credit

[generator]

I have a MFJ client who did not receive a EIP in 2019 because together they made more than the threshold of $150,000:  husband made $63,000 and wife made $132,000.  Now in 2020, they want to file MFS so that the husband, who made less than the $75,000 single threshold cam claim the unreceived rebate from 2019.  Can they do this?  Can you manipulate the recovery rebate credit worksheet like this?

[sjrcpa]

You can. Be aware there may be other adverse tax consequences to filing separately that may outweigh the EIP benefit.

[generator]

Thanks.  What might some of the adverse consequences be?

[IRonMaN]

Their actual tax liability may increase.