Thanks for this; however, I'm not entirely sure it does answer it exactly.  Let's look at another scenario.  Say Joe and Jane EACH have a box 32 with $2,000 in it.  The way I've claimed it in the past, and been reviewed for and okayed, is that Joe can claim two trips per person, so say all four of them travel in January and December up to the total of the $2,000 benefit and Joe claims that on his tax return.  And perhaps all four of them travel in the summer, maybe June and August.  Jane could then claim those two trips per person on her tax return as they are different trips than the ones Joe claimed (meaning that no person is claiming twice for the same trip).  Of course she would also be limited to the $2,000 benefit amount.

with me so far :-)

That's how I've done it in the past.  Now though, with this $1,200 per person, I would think that the total for all four people is $4,800.  As that is more than the total of $4,000 that each Joe and Jane can claim, they would be better off using this method for the deduction and it could then be put on either return.  Do you agree with this so far?

I won't continue yet as it would cloud the situation, so I'll let you respond to this first....

Thanks Yukon!