For 2023, the first consideration is, "where did the children spend more than half the nights of the year?" If that is the other parent, then only the other parent has the automatic right to claim the child as a dependent, regardless of who earns more or who pays support. The other parent can only claim the children as dependents if the parent with custody more nights signs a waiver.
Only if both parents can claim more than half the nights of the year (such as, because you separated after July 1), do you think about tiebreakers, which include income.
