AGI has *nothing* to do with it at all. AGI is a tie breaker when both parents have lived with the child more than half the year and both parents meet the residency test. That would only occur when the parents lived together with the child for all or part of the year. AGI has no meaning whatsoever for parents that are divorced and do not live together. The rules for divorced or separated parents that live apart apply as posted above.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
