how to return improper received advanced child tax credit?

Hi, all

 

My ex received advanced child tax credit last year, but in reality, I need to claim my son under my name for this year's return. I wonder how can she return the money that was received?  I found this on the IRS website -

 

If the payment was a paper check and you have cashed it, or if the payment was a direct deposit:

  • Submit a personal check or money order payable to "U.S. Treasury" to the appropriate IRS location listed below. In the memo line, write “AdvanceCTC” and the Social Security number or Individual Taxpayer Identification Number of the recipient of the check or deposit.
  • Include with your personal check or money order a separate, brief, written explanation stating the reason for returning the payment, including whether you want to unenroll from future monthly advance Child Tax Credit payments
  • https://www.irs.gov/credits-deductions/2021-child-tax-credit-and-advance-child-tax-credit-payments-t...

Does she need to say anything on her 1040 tax form? or report improperly received tax credit as an income? She doesn't qualify for repayment protection.

Thanks!