Studying abroad counts as being a student for the dependent test. So, if she was full time for parts of 5 calendar months, she meets rule #2 of the Qualifying Child rules.
The next question is does the tuition paid to a foreign school qualify for a tuition credit. The answer is not as easy and clear as if it was an American school. Simple answer: If the school issues a form 1098-T, it qualifies. If it has a US Employer Identification number (EIN) and is on the Dept. of Education (DOE) list, it qualifies for the more generous American Opportunity Credit (AOC). Without an EIN, it qualifies for the Lifetime Learning Credit (LLC) if it's on the DOE list.
The student must be your dependent for you to claim an education credit. Room & board are not qualified expenses for a credit.
