Claiming Qualifying Child and Tiebreaker Rules

I am married filing separately and I understand if the children have been living with both parents equally for the year, then the parent with the highest AGI may claim the child(ren) as qualifying dependents.  However what if I have higher federal AGI, but my husband has higher state AGI?

 

Do you go by federal AGI for both federal and states? Or do you claim dependents differently on federal vs state?