It all looks promising except for one factor. It isn't enough for you to file separately. At your income level the second qualification will make the idea unworkable.
Dependent — a qualifying child must also meet these tests:
- Nationality — be a U.S. citizen or national, or a resident of
the U.S., Canada or Mexico. There is an exception for certain adopted
children.
- Marital status — if married, did not file a joint return for
that year, unless the return is filed only as a claim for refund and no
tax liability would exist for either spouse if they had filed separate
returns.
