Niece can use the IRS portal to unenroll and opt out of receiving those monthly payments so that she does not have to pay it back at tax time next year.
https://www.irs.gov/newsroom/irs-announces-two-new-online-tools-to-help-families-manage-child-tax-cr...
IRS.gov/childtaxcredit2021,
https://www.irs.gov/credits-deductions/child-tax-credit-update-portal
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