As far as I know it is based on the 2021 law, so no she did not get it in advance as a EIP3. Therefore you would mark zero on the 2021 worksheet that asks if she got it, and then she should receive it with the return. I believe the IRS said that it would Implement rules to stop double dipping, but as far as I know that did not happen. There are other posts on this so, please read it. This is just my opinion.