Hi Joeyscott12144, thank you for joining the "Ask the Experts: New Dependent" special forum today.
Very, very sorry for your loss of mother of your child.
Base on your description, you are the custodial parent of the child and will claim him on your 2021 tax return.
Later this year, you should be able to use the Child Tax Credit Update Portal to update qualifying child information (not available now.)
Advance Payments of the Child Tax Credit
Which Online Tool Should I Use?
https://www.irs.gov/pub/irs-pdf/p5534e.pdf
If you do not update and receive $0 advance payment during 2021, you should receive full child tax credit when filing your 2021 tax return during 2022 filing season.
Regarding the advance received from the deceased mother side: depending on her filing status and income level, the final tax return may or may not have to pay back the excess Advance payments in the 2021 tax filing due to "repayment protection." Please refer to below link, questions/answers H4- H8 for various scenarios: full protection, partial protection, no protraction.
https://www.irs.gov/credits-deductions/2021-child-tax-credit-and-advance-child-tax-credit-payments-t...
I hope the above helps.
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