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We were typing at the same time - see my comment about AGI above yiur comment.   There are no "tie breaking" rules for divorces parents.   Physical custody is all that matters.   It make no difference if he makes 10 million dollars and you earn ten thousand.  Income does not matter.
**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.**