Calculation of Support: Tax Return if Not Filing

My question involves a child custody case from the State of: Tennessee

I have two children. I am the Non-Custodial Parent. The Custodial Parent did not have employment at the time the child support was ordered, in 2014, so she was imputed at minimum wage($7.25) for 40 hours. She has not had employment until November 2015 when she began working as a nurse(LPN). My income has also increased. In trying to determine whether there is significant variance for a modification of child support, I waited until she presented her proof of income as required by the parenting plan. In the Permanent Parenting Plan Order(she refused to sign after court ordered mediation, did not show up for the enforcement hearing; judge signed it himself awarding me court costs), the section regarding proof of income states:

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Each parent shall send proof of income to the other parent for the prior calendar year as follows:

• IRS Forms W-2 and 1099 shall be sent to the other parent on or before February 15.
• A copy of his or her federal income tax return shall be sent to the other parent on or before April 15 or any later date when it is due because of an extension of time for filing.

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I emailed my W-2 on February 15 to the Custodial Parent as well as my tax return, despite it not being due to be sent. Today, February 23, I asked her if she would send me her proof of income. She told me she could not send her W-2 because she did not have a working scanner. I told her that mine was a photo taken by my phone. She promptly sent a picture of her W-2. At this point, I do not believe there is a significant variance, however, she made a remark about her tax return that does not seem correct:

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I didn't make enough to be required to file, if I choose to file. If someone files me under their taxes, I don't have to send you their tax information unless we file jointly.

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The person in question is most probably her boyfriend of almost two years with whom she lives. She is most likely going to be claiming the younger child as an exemption(I claim the older with a 8332). However, it is possible that it will be her father who claims her despite her not meeting dependency requirements. She did this last year claiming the older child as well in violation of the parenting plan. She had the return amended before I could take her to court. She did not send me that return for the same reason as quoted.

I apologize for the long and detailed post, but I felt the context necessary for the question. Is she still required to send me her tax return?

Calculation of Support: Tax Return if Not Filing