Are you a U.S. citizen? If so, you are supposed to file a U.S. tax return, even if you live abroad. If you are the custodial parent then you can claim your child on your own tax return.
As for whether you can find out if the other parent claimed him, the IRS will not tell you. Do you have reason to believe your ex is committing tax fraud? What are you trying to do?
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
