I was well versed in how to handle this previously but just cannot wrap my head around the changes they've put in this year.  I get that everyone can claim the $1,200 benefit.  What I don't understand is who can claim what?  ex. It used to be that, if one parent had the Box 32 travel deduction, you could claim those amounts (lowest of the three things) as follows:

Mom, Dad, and Child A, B, and C could all travel together twice

OR

Mom and Child A could travel once

Mom and Child B could travel once

Dad and Child A and B could travel once

Dad and Child C could travel once

Child C could travel once alone

and all of these could be claimed on the parent with the Box 32 travel deduction.

But I don't know how it is meant to be split up now - is there a difference?

And lastly, is there an age limit before you can claim the $1,200 amount?