The IRS announced that $917 million in refunds is available for an estimated 984,400 taxpayers who did not file a 2009 federal income tax return. To collect the refund, a 2009 return must be filed by 4/15/13. However, refund checks will be held if the taxpayers have not filed returns for 2010 and 2011, and they may be applied to any amounts still owed to the IRS, a state tax agency, amounts due for unpaid child support, or student loans. The IRS estimates that half of the potential refunds are more than $500. News Release IR-2013-29 .