I have already researched.  I have also spoken with a lot of other accountants who agree with my point of view.  What we are all looking for is any reason not to do what we are suggesting.  None of the reference material says we can't.  Here is the a perfect example.  I have a client that has 5 kids all over the age of 5.  They jointly received $7,000 in stimulus and $7,500 in advanced child tax credit.  If I file them separately with all kids on one parent, claiming that parent's half of the stimulus and advance child tax credit.  The parent claiming the kid receives the other half of the advanced child tax credit and stimulus for a total $7,250 even though their spouse already received it.  The other parents income is lowing enough that they pay nothing back.  So essentially this set of parents has double dipped.

Sorry, people coming on her with no answers but only lecturing others on reading pubs and instructions are not helping.  Those people apparently have spare time during tax season and like to look important.  What I am asking for is does anyone.know of a reason this can not be done.  The instructions and pubs do not say that.