You can take an exemption for children who live abroad, if the other parent, agrees that you're eligible for the exemption. You must file the form, signed by the other parent, giving you the exemptions. Since the other parent lives abroad, they probably aren't concerned about US exemptions so it should be easy to get the form signed (if anything is ever easy between estranged parents).
Answered on Aug 14th, 2015 at 4:29 AM