@macuser_22 is not correct here. SHE did NOT receive the stimulus. You received a stimulus for "a dependent". It is not tied to her specifically nor tracked by her social security number.
She did NOT receive any stimulus and should say so and claim the $1400 on her own return.
If you were talking about a child tax credit (say with two different parents) then it's different - but for the Economic Impact Payments, it is not correct for her to indicate that she received anything. She did not. She is completely entitled to the $1400 if she is not a tax dependent for 2021. The IRS has addressed this type of scenario on their website in their FAQs. It is perfectly acceptable for her to claim this credit, even though you may have received the same amount for having her as a dependent.
