The late star, who died 17 months ago, previously took the title in 2007 on the back of her Back To Black album.
Emeli Sande, Mumford And Sons and Mercury Prize-winners Alt-J lead the nominations for next month’s Brits, competing for three each.
Muse, Plan B, Rita Ora, Coldplay and Olly Murs are among eight acts with two nominations apiece.
Veteran stars the Rolling Stones have been nominated for best live act, the first time they have been in the running for a Brit for 17 years. And it is the first time they have been shortlisted for anything other than best video since the very first Brit Awards in 1977, when they competed for best group, losing out to the long defunct Beatles.
The big award of the night — best album — will be fought between Sande’s Our Version Of Events, Alt-J’s An Awesome Wave, the Mumford release Babel, Plan B’s Ill Manors and Paloma Faith for her second album, Fall To Grace.
Mumford And Sons will line up against Alt-J again for best British group, with The xx and Muse. Pop act One Direction, who will perform on the night when the awards take place on Feb 20, complete the category.
The nominations were announced at a ceremony in London’s Savoy Hotel yesterday which saw the first 2012 Brit trophy, designed by the artist Damien Hirst, handed to critics’ choice winner Tom Odell. It was handed over by last year’s recipient Sande.
Stones frontman Mick Jagger welcomed the nomination and said: “We all had such a blast, everyone was at the top of their game, and the hometown audiences at the O2 were just fantastic. It’s great to be nominated.”