The higher AGI test ONLY applies when the child has lived with both parents MORE then half the year. That can only happen in situations when the child and both parent all lived together for parry of the year.
If the parent are separated then exactally equal is impossible in a year with 365 days in it.
**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.**
