An obscure strategy for expats is for one spouse to claim the foreign income exclusion, and one does not.

An obscure strategy for expats is for one spouse to claim the foreign income exclusion, and one does not, in order to claim the maximum child tax credit refund possible. 

This is possible through Married Filing Separately filing status. 

This ensures that income and taxes are lowered as much as possible, but unexcluded earned income remains for one spouse, in order to claim the child tax credit refund.

This strategy is often useful for the first few years after Aliyah when extra Israeli tax credits apply, so the foreign tax credit is irrelevant.

This isn't always worthwhile due to added tax preparation fees for another separate return, but your accountant can consider it and see if it's worthwhile for you.