It will be on her. The irs doesn’t care who has 50/50. They wanna know who the child has spent the most nights with during the year. If the child has equal amount of time with both parents then the person with the higher income can claim the child but the money has to be split with the other parent. Either way if you are the qualified parent then the other parent has to have a tax consent form signed by you giving permission. It’s called the 8332 tax consent form.
