Seniors and others who are not required to file a regular tax return can file a 1040EZ-T form to get the phone refund.

Again, if you have bills from Feb. 28, 2003, to Aug. 1, 2006, you can figure out the 3 percent excise tax paid on bundled or long-distance service.

Garcia noted that consumers who are owed the refund -- but didn't file -- still would have until April 2010 to actually file for that refund.

Obviously, you don't have to wait that long.

"You can go back by amending your return," Garcia said. If you filed a 2006 tax return but missed the telephone tax refund, you'd file an amended return by using Form 1040X.

Or if you typically do not file a return, you can request the 1040EZ-T.

Go to the IRS Web site at www.irs.gov or call 800-829-3676 for forms.

This refund also applies to businesses. And the IRS has a formula that most businesses and tax-exempt organizations can use to figure out their refund.

In general, businesses and tax-exempt organizations that were operating at any time from March 1, 2003, through July 31, 2006 -- and continued to incur phone expenses from April 2006 through September 2006 -- could choose to use the formula.

The telephone excise tax will not be on the 2007 return.

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