https://tvline.com/2021/06/17/icarly-revival-sam-absence-explained-jennette-mccurdy/

The Paramount+ series, which dropped its first (https://www.reddit.com/r/icarly/comments/o1q266/icarly_2021_s1e01_istart_over_discussion_series/) three (https://www.reddit.com/r/icarly/comments/o1qc2t/icarly_2021_s1e02_ihate_carly_discussion/) episodes (https://www.reddit.com/r/icarly/comments/o1qc5q/icarly_2021_s1e03_ifauxpologize_discussion/) this morning, had an explanation for Sam's whereabouts described as "totally random and completely insane."

Miranda Cosgrove explains why the iCarly reboot keeps referencing Jennette McCurdy's Sam (https://www.etonline.com/icarly-miranda-cosgrove-on-why-the-revival-keeps-mentioning-jennette-mccurdys-character-sam-170604)

Cosgrove tells ET that "the door's always open" for McCurdy, who has left acting, to come back. "I don't think that she has seen the show since it aired," says Cosgrove. "I'm not sure if she will or not, but I'd love to know, if she ever does watch it, if she likes it or what she thinks of it."

iCarly's Sam Actor Opens Up About Why She Didn't Return For The Reboot (https://screenrant.com/icarlys-sam-actor-opens-up-about-why-she-didnt-return-for-the-reboot/)

iCarly Sam actress Jennette McCurdy explains why she turned down lead star Miranda Cosgrove's offer to return for the Paramount+ revival.