By RODNEY HART

Herald-Whig Staff Writer

The Internal Revenue Service is looking for nearly 3,600 Illinois residents owed refund checks worth more than $3.6 million, including 21 in West-Central Illinois.

The checks were returned to the IRS by the U.S. Postal Service as undeliverable.

Sue Hales, IRS spokeswoman for Illinois, said the average undeliverable refund is $1,023.

"We'd like to get this money back to taxpayers as soon as possible," Hales said. "All we need is an updated address and we can reissue the check."

Of the 14 names listed with Quincy addresses, only two had numbers listed in local phone books, and neither could be reached for comment.

Taxpayers can find out if they are due a refund by visiting the IRS Web site at www.irs.gov and clicking on the "Where's My Refund" link. They can also call the IRS at (800) 829-1954.

Hales said refund checks go astray for several reasons, such as a change in address due to marriage or divorce. If a taxpayer moves and doesn't notify the IRS, a check sent to their last known address is returned to the IRS.

Hales said the "vast majority" of checks mailed by the IRS reach their owners and only a small percentage are returned.

Taxpayers can avoid undeliverable tax refunds by having refunds deposited directly into bank accounts, and the IRS also encourages taxpayers to file by e-mail tax returns.

Hales said average undeliverable refunds rose by 16 percent his year. Changes in tax law likely played a role in boosting refunds, including the first-time homebuyer's credit and recovery rebate credit.

Nationwide, 107,831 refunds totaling $123.5 million were returned to the IRS.

Undeliverable refund checks averaged $1,148 this year, compared to $990 last year.

-- rhart@whig.com/221-3370