Can I claim my daughter as a dependent

[dlk8433]

My daughter lived in a foreign country all year in 2022. She turned 21 in 2022. In July, 2022, she got married in the foreign country. She attended college in the foreign country, but not one that I could use her 529 funds for because she did not attend an eligible educational institution. I did provide more than half of her support.  I don't know if my daughter and her husband will file U.S. taxes for 2022 (they plan to live overseas permanently). My daughter did not earn any money in 2022. Her husband probably did; I don't know how much, but only a small amount - he was a student. 

Can I claim her as a dependent?

[Anonymous_]

@Hal_Al 

[Hal_Al · Accepted solution]

Simple answer: no.

But, maybe. See this discussion about claiming a student dependent that gets married.  

https://ttlc.intuit.com/questions/2938663-can-i-claim-my-daughter-who-got-married-on-december-19th-2...

Then there's the issue of residence.  Does she meet the requirement to have lived with you for more than half the year.  If she was only abroad for the purpose of attending school fulltime, that is considered a temporary absence from your home and she is considered to have been living with you until her intentions changed.