I have an interesting situation.  I have a couple who was going through a bad contentious divorce which was finalized in 2020.   For 2018 and 2019, they filed MFJ and had joint income over 200k.  They were barely talking!  The wife income was only 65k and the husband was about 135k.   This is consistent for 2018 and 2019.

Now the fun part.  The wife asked if we can file MFS for 2018 and 2019 so she can be eligible for the 1200 payment.  I don't believe this is possible unless both parties agree since they would need to split the itemized deductions they had jointly for their residence.

Any thoughts or advice would be appreciated.

Many thanks. . .

Warren