For 2023, she did not support herself (over 50%), and since she is away for educational purposes, it appears that she would be your dependent for this year. For temporary absence, the IRS says
Temporary absences.
You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, military service, or detention in a juvenile facility. It must be reasonable to assume the absent person will return to the home after the temporary absence. You must continue to keep up the home during the absence. (from Pub 501).
Part of the test is her intention to return to the US when she is finished with the education. If she intends to stay in Germany indefinitely, then she is considered to have changed her domicile, so would no longer be considered as on a "temporary absence".
However, if she provides more than half her support in 2024 and 2025, she would no longer qualify as a dependent.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
