Refunds totaling nearly $2.5 million may be waiting for an estimated 3,000 Rhode Island taxpayers who did not file a federal income tax return for 2010 according to the Internal Revenue Service. However, to collect the money, a return for 2010 must be filed with the IRS no later than Tuesday, April 15.

The IRS estimates that half the potential refunds due Rhode Island taxpayers for 2010 are more than $598. Nationally, refunds totaling almost $760 million may be waiting for an estimated 918,600 taxpayers who did not file a federal income tax return for 2010. The IRS estimates that half the potential refunds for 2009 are more than $571.

“The window is quickly closing for people who are owed refunds from 2010 who haven’t filed a tax return,” said IRS Commissioner John Koskinen. “We encourage students, part-time workers and others who haven’t filed for 2010 to look into this before time runs out on April 15.”

The IRS estimates that half the potential refunds for 2010 are more than $571. Some people may not have filed because they had too little income to require filing a tax return, even though they had taxes withheld from their wages or made quarterly estimated payments. In cases where a return was not filed, the law provides most taxpayers with a three-year window of opportunity for claiming a refund. If no return is filed to claim a refund within three years, the money becomes property of the U.S. Treasury.

For 2010 returns, the window closes on April 15, 2014. The law requires that the return be properly addressed, mailed and postmarked by that date. There is no penalty for filing a late return qualifying for a refund.

The IRS reminds taxpayers seeking a 2010 refund that their checks may be held if they have not filed tax returns for 2011 and 2012. In addition, the refund will be applied to any amounts still owed to the IRS or their state tax agency, and may be used to offset unpaid child support or past due federal debts such as student loans.

Current and prior year tax forms and instructions are available on the Forms and Publications page of www.IRS.gov or by calling toll-free 800-TAX-FORM (800-829-3676).