Gardaí have confirmed that a jeep collided with the boy shortly after 9am.
"Gardaí and emergency services attended the scene of a fatal road traffic collision near Ballinagare, in Co.Roscommon, this morning,” a garda spokesperson said.
"The collision occurred shortly after 9am when a jeep collided with a male infant.
"The infant received treatment at the scene but was later pronounced deceased. His body was then taken to the mortuary at University Hospital Galway where a post-mortem will take place. No other injuries were reported.”
It’s understood the child was under the age of two. The incident appears to be a tragic accident.
Gardaí have confirmed that a technical examination of the scene has been completed by forensic collision investigators and a family liaison officer has been appointed to support the boy’s family at this time.
Gardaí are appealing for witnesses to come forward and any road users with video footage, including dash cam footage, have been asked to make it available to investigators.
Anyone with information can contact Boyle Garda Station 071 966 4620 or the Garda Confidential Line on 1800 666 111.
Local Fine Gael councillor Liam Callaghan said the community has been rocked by the sad news.
"There's widespread grief and shock in the wider community here in the Tulsk-Bellanagare area. Our thoughts and prayers are with the family at this very sad and tragic time," he said.
"You hear these stories in different areas around the country at different times, but when it comes to your own doorstep the whole reality hits home, and today sadly it has come to our community. I've no doubt that the community will rally around the family.
Cathaoirleach of Roscommon County Council, Independent Councillor Tom Corsby, said the "hurt" caused by the tragedy is being felt across the country of Roscommon.
"It's an awful sad tragedy in our area and I'd like to extend my condolences to the boy's family and neighbours and friends. Everyone feels the hurt in such a tragedy like this."