Warnings have been repeated about an e-mail phishing scam in which recipients are told they are due a tax refund and asked to fill in an online form with bank or credit card details.

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We are confident more than 90 percent of our clients impacted by the form delay have either received their tax refund or received notice of a possible refund date.

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The IRS said taxpayers who have questions should look for the explanation of how the refund was calculated and compare that to their 2000 tax form.

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Then the criminal makes up wage and withholding information, files a tax return electronically (avoiding the need for an actual W-2 form), claims a few deductions and tax credits to produce a larger refund, and waits a couple of weeks for the refund.

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When to file Generally, to claim a refund, you must file Form 1040X within three years from the date you filed your original tax return or within two years from the date you paid the tax, whichever is later.

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