I would like clarification.
I understand that all the expenses outside of the standard deduction are not deductible per your response; however, I am not clear on whether the standard deduction can be taken for the children when they live in another country. That is also his concern, that at a minimum, he should get a deduction for children living in another country.
Our accountant is not giving him this credit either.
Your advice so far has been very helpful, just need this further clarification, thank you.