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I'm trying to write a filter using one the following expressions:

exists (select taxid from tax where Itemseq = 1135)

IBDAC complains that 'exists' is not a field.

The following expression results in an illegal sql expression

TAXID IN (SELECT TAXID FROM TAX WHERE ITEMSEQ = 1135)

Is there a list of allowed keywords for the IBDAC filter statement?

The Filter property does not support IN and EXISTS keywords. For more information about the syntax of the Filter property, please refer to the "Setting the Filter Property" article in the Delphi documentation. In addition, the LIKE, IS NULL and IS NOT NULL expressions are allowed in the Filter property in IBDAC.
In order to use the IN and EXISTS expressions to filter the TIBCTable contents, you should use the FilterSQL property instead of the Filter property. Please refer to the IBDAC documentation to get more information about the TIBCTable.FilterSQL property.

In fact the Delphi documentation specifically gives an example of using the IN keyword in a filter.