Am I missing something?  MFS could be beneficial with EIP.

To keep it simple, I'm just going to give the example with the first EIP ($1200 per taxpayer, plus $500 per kid).

2019 Joint tax return with 4 kids.  Received $4400 for EIP/Advance credit.

2020 file MFS.  One parent claims all 4 kids.  The law (and as of now, the draft instructions) say 1/2 of EIP/Advance credit belongs to each spouse.

2020 first spouse, 4 kids.  Qualifies for $3200 credit.  Claims 1/2 of Advance credit ($2200).  Gets an extra $1000.

2020 second spouse, 0 kids.  Qualifies for $1200 credit.  Claims 1/2 of Advance credit ($2200).  Does not need to pay back advance credit.

Net result, an extra $1000.  Obviously there are often bad tax consequences for MFS, but it seems like this could make MFS beneficial in some cases.  Especially with both EIP credits.

Does that seem accurate to you guys?

PS : I hope I'm wrong.  I really don't want to deal with that this tax season.