After you file

I would contact the advocate and ask specifically what you should do.  Explain exactly what was done - your son's non-filing for the EIP refunds and your filings and what the IRS wants to correct all of this. the issue is that your son didn't file any tax form but merely went online and indicated he was entitled to EIPs 1 and 2 probably $1,800.  if the IRS made an overpayment of the EIPs on its own they didn't have to be repaid. Your situation is different. Your son misstated his situation to get the money. I don't know if that will have to be repaid. if it does there may be penalties and interest or the IRS could reduce your refund by the $1,800.  Ask.