Married filing separate with children

[Lion]

Isn't MFS really the default with MFJ only available if, and only if, both spouses agree? Wouldn't it take an act of Congress to force me to file MFJ with my husband? I suppose that Congress could make RRC3 unavailable for MFS filing status, just like some other credits are lost with MFS.

[AZUKHiker]

Married couple living together andt MFS saves them money. They have three children. If i give one spouse all three exemptions it increases benefit by over $1000. I can't find anything that says you must split up the children etc. The parents incomes are close but the three on one creates the additional child credit hence the extra savings.

For the 2020 RRC it appears this might be possible subject to any guidance / regs from the IRS. BUT look at the proposed 2021 RRC and Congress wants the IRS to issue guidance / regs limiting that credit so that each person only gets one not multiple like the MFS scenario gives you.

I am now much less positive about recommending MFS to get more 2020 RRC given what is in for the proposed 2021 RRC. Quite within the realm of possibility that the IRS will now issues guidance / regs for the 2020 RRC.