The 10,600 island residents are among the almost 2 million U.S. taxpayers who will give the government an unintended $2.3 billion gift unless they claim their money.

That's the amount of unclaimed refunds owed 1.7 million people who didn't file a tax return for 1998. Refunds for that year that aren't collected by April 15 become property of the government.

"Time is running out for individuals to take steps to claim this money," said IRS Commissioner Charles Rossotti.

The estimated median refund for Hawai'i is $514.

About 850 million people are due less than $498 each. Others are eligible for the earned income tax credit if they made less than $30,095 and have at least two children.

The law allows a three-year window for people who don't file a tax return to claim a refund. Tax returns must be properly addressed and postmarked by April 15 for 1998 returns.

The check will be sent only if the taxpayer also filed a 1999 and 2000 tax return. In some cases, taxpayers may be owed refunds for those years, too. Refunds may be reduced to settle any federal debts, such as student loans or earlier tax obligations. Those owing child support may also see their refund reduced.

Tax forms should be requested by mid-March and are available from the IRS Web site, www.irs.gov, or by calling 1-800-829-3676. Assistance in filling out the form is available by calling the IRS help line at (800) 829-1040.