Ok, here's a doozy I am trying to work though.  See facts below.

Taxpayer and Spouse have two kids.  In 2019, income was over $200k so they didnt qualify for stimulus round 1 or round 2 (and now round 3). 

Fast forward to 2020.  Income of taxpayer is over the limits of any payment.  Income of spouse is under the limits for any amount of the payments. 

Question:  Understanding there are adverse MFS vs MFJ tax consequences, can they file MFS where spouse claims both kids and receive the full stimulus for all three stimuluses.  I believe at a minimum they'd qualify for $1,400 (3rd round) x 3 for the spouse and $0 for the taxpayer.  Whats your thoughts?

Second question:  They've already filed their return as MFJ.  Per IRS, you can change filing status from MFJ to MFS as long as they do so before April 15th. Is this done via superseded returns?

Thanks,