About 2,000 South Carolina households with children have a check waiting for them.

From the IRS.

That’s right: from.

The checks, worth about $631 on average, represent an advance on a tax credit working parents were to receive last summer .

But the Internal Revenue Service said Monday it still can’t find 116,000 taxpayers who are due $50 million in refunds.

“All we need is a good address. As soon as we get the correct address, we can start the check on its way,” IRS Commissioner Mark Everson said.

The IRS issued nearly 24 million advance child credit payments this summer after President Bush enacted a tax cut that increased the credit this year to $1,000 from $600. The checks were worth up to $400 per child. Families who had their first child in 2003 did not get a check and can claim the credit when they file their tax returns next year.

Families who expected but didn’t receive an advance child credit payment this summer must act by Dec. 5 to claim an undelivered refund this year. After the deadline, families must wait until they file their 2003 tax returns next year to claim the credit.

Unclaimed checks from the IRS are nothing new. Including the child tax credits, the IRS is holding $118 million in refunds. for more than 200,000 taxpayers.

Checks usually return because the taxpayer moved without notifying the IRS of a changed address, or the person may have married and not reported a name change.

A taxpayer can alert the IRS to a new address by calling 1 (800) 829-1040 or by filing Form 8822, which can be found on the IRS Web site.

Taxpayers can use the site to check the status of their refunds and advance child credit payments, and get instructions for claiming an undelivered refund.

“Our goal is to get this money back in the hands of the people it belongs to, and we want to get the checks out as soon as possible,” Everson said.