what state since community property laws vary? Generally, community property does not include income earned or debts and expenses incurred before marriage. Once you respond with the state someone may provide further guidance.
https://www.legalzoom.com/articles/the-ins-and-outs-of-community-property-law#Defining%20Community%2...
as to the children, the first rule is the parent with whom their children lived the greatest portion of the year. if that is a tie then you are correct the one with the highest AGI from an IRS standpoint. Check with your attorney for how this would apply for 2023. Violating a court order will cause you trouble if your ex pursues the matter.
