Taxpayers have until December 5, 2003 to claim undelivered checks from this summer’s advance child tax credit. After the December cut-off date, taxpayers will not be able to claim the credit until they file their tax returns next year. IR-2003-133 Commissioner Mark W. Everson noted that the IRS web site at “makes it easy for taxpayers to track undelivered checks.” Taxpayers wishing to track their advance child tax credit may use “Where’s My Advance Child Tax Credit?” also available through the IRS web site.