Per the IRS, "there are five tests that must be met
for a child to be your qualifying child." The five tests are:
You meet this test, obviously because she is your daughter.
You meet this test, if your child is age 19 at the end of the year, or is full-time student under age 24 at the end of the year. Most likely you have met this test as well.
To meet this test, your child must have lived with you for more than half of the year. You fail this test as your child lives in Philippines.
You meet this test due to your financial contribution you are making.
To meet this test, the child cannot file a joint return for the year. You meet this test.
For more details please click the following link below: Publication 501 (2010), Exemptions, Standard Deduction, and Filing Information