No. Gwen does not need to be included on her mothers return as a dependent because she was on her Marketplace policy.
When Glen her return, she will need to include her mothers 1095-A on her return as well. Sally and Gwen will both need to mark that they share the policy with another taxpayer. Sally and Gwen can both choose whichever amount to allocate to themselves they will just need to make sure the percentage adds up to 100%.
Gwen will also need to mark on the form that she got married in 2023. This may make an issue if she claims anything more than 0%, but it also may not depending on income.
The credit or tax implications are determined by many factors including income, household size, and SLCSP. You can change the allocations in TurboTax to see which works best for you.
How to Reconcile Your Premium Tax Credit
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