Q. If she files her own taxes for 2020 she will then the $1200 stimulus check that was issued in 2020. Is this correct?
A. Simple answer: Yes. But, as others have said, she must qualify to claim herself. There are two definitions of "file her own taxes". 1. She actually files a tax return because she has sufficient income to be required to do. 2. Does she claim her own exemption (claim herself) on her return.
There is a rule that says IF somebody else CAN claim her as a dependent, she is not allowed to claim herself. If she has sufficient income (usually more than $12,200), she can & should still file taxes. But, if she qualifies as someone else's dependent, she checks the box on form 1040 to indicate that. That box disqualifies her from getting the stimulus check.
The fact that you don't actually claim her, on your 2020 tax return, is not enough. She must not qualify as your dependent.
"In essence, the stimulus check acts as an advance of your 2020 income tax refund. This means when a taxpayer prepares her 2020 income tax return, in 2021, there will be a line to include the section 6428 credit (line 30 on the 2020 form 1040). The credit on her 2020 return is subtracted by any amount received as a stimulus check in 2020, if any. If the amount she received as a stimulus check is less than the credit she is due, the difference will be included as part of her 2020 refund. If she has been overpaid by receiving the stimulus check, however, she will not be required to return any excess amount".
