Washington (Nov. 26, 2003) -- Internal Revenue Service commissioner Mark W. Everson reminded taxpayers they have until Dec. 5 to claim undelivered checks from this summer's advance child tax credit. After the December cut-off, taxpayers cannot claim the money until they file their tax returns next year.

Taxpayers need to update their addresses with the IRS by Dec. 5 so their checks, which total more than $50 million, can be reissued. Taxpayers who miss the cutoff won't miss their child tax credit, however: they simply claim the credit when they complete their 2003 tax return.  The IRS Web site, IRS.gov, can be used for this purpose.

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