On July 25, 2003, the IRS began issuing advance payment checks to about 25 million taxpayers who claimed the Child Tax Credit on their 2002 tax return. The payment is an advance refund of the expanded Child Tax Credit for the 2003 tax year. This credit increased to $1,000 per eligible child from $600 per child for the 2002 tax year. Taxpayers were able to get an advance payment of up to $400 per eligible child they claimed on their 2002 return.

The IRS notified all eligible taxpayers before the checks were sent. Taxpayers did not have to do anything. We were using your 2002 data to automatically figure whether you were due an advance payment check and if so, how much.

Generally, you were eligible to get the check if you claimed the Child Tax Credit on your 2002 tax return and your qualifying child was born after 1986. If you did not get a check and think that you are eligible for the credit, take the entire amount when you file your 2003 return.

If you did not get a check, you can claim up to $1,000 for each eligible child on your 2003 federal income tax return. Notify the U.S. Post Office of your address change.

Assuming that your income and number of qualifying children remain the same, your 2003 refund should not be smaller than your 2002 refund because of your advance payment. The law simply gave you this increase rather than have you wait until you filed your 2003 return in 2004. You just subtract the amount of your advance payment check from the $1,000 per-child total on your 2003 return.

No. It's part of the tax cut the new law gives you for 2003.

Visit the IRS website at irs.gov. Click on the "Your 2003 Advance Child Tax Refund." You will have to provide your social security number, the number of exemptions you claimed on your 2002 return, and the amount of your 2002 refund. Or call (800) 829-1040 and select the Your Advance Child Tax Refund topic.