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@puravidapto wrote:

number shows up on the line should be 1,800 assuming her income is below 75,000 in 2020? 

Suppose that her income is more than 99,000 in 2020, does it mean that she cannot recover on 2020 form 1040? Is there another way to recover, or she will permanently lose the payment? The IRS says it cannot do anything else but to recover in 2020.

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Yes, if the income qualifies and no Advance credit was received, it will be $1800.

Correct, it is a 2020 credit, so it is based on her 2020 income.  If her 2020 is too high, the credit will be phased out or eliminated.  If income is in the phase out range or just a little too high, test out how contributing to a Traditional IRA (or HSA, if she qualifies) would affect things.