Very sorry for your loss. The fact that someone was the beneficiary of the insurance does not mean they can claim your son as a dependent. If your child lived with you for most of 2022 and you provided over half of his support then you can claim him as a dependent on your tax return.
IRS interview to help determine who can be claimed:
https://www.irs.gov/help/ita/who-can-i-claim-as-a-dependent
https://ttlc.intuit.com/questions/3113432-who-can-i-claim-as-my-dependent
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
