Many people spend their income tax refund - at least mentally - well in advance of its arrival. If you can't wait to buy that new DVD player or book that mini-vacation, you'll want to be sure that a mistake doesn't delay the IRS' processing of your return.

The following reminders, courtesy of the Georgia Society of CPAs, will help to ensure a timely refund check if the IRS owes you.

1. Check your return and schedules for mathematical errors. Transposed numbers or incorrectly totaled columns can cause significant delays in processing returns.

2. Include the correct Social Security number for you, your spouse, and your dependents. The IRS computer matches names and numbers and automatically kicks out tax returns with discrepancies. Worse yet, the IRS can deny a personal exemption, as well as the child tax credit and dependent care credit if you file your return without correct Social Security numbers for your dependents or care providers.

3. Use the pre-printed, peel-off mailing label the IRS provides with the forms package you receive in the mail. The label includes information designed to help speed the processing of your tax return. Verify the information for accuracy and make necessary corrections on the label.

4. If you are age 65 or over, or if you are blind, be sure that you consider claiming the additional standard deduction you might be allowed.

5. Choose the right filing status. In certain situations, married couples who file as married filing separately can lower the family's overall tax bill. If you are single and support a dependent, check to see if you qualify for the lower tax rates available to a head of household or a surviving spouse.

6. Be sure to attach to your return all Form W-2s, and any 1099s showing federal income tax withheld.

7. Verify that you have claimed all eligible dependents. If you provide more than half of the support of a parent, you may be able to claim the parent as a dependent even if he or she does not live with you.

8. Check your 1998 tax return for items such as capital losses that exceeded the $3,000 limit, excess charitable deductions, and excess investment interest expense that you can carry over and claim on this year's return.

9. When you take another job during the year, your new employer begins withholding Social Security taxes as if you had paid none at all. If you worked for more than one employer during 1999, you may be eligible to claim a credit for any overpaid Social Security taxes.

10. Be sure that you properly document any charitable donations. Under current law, you must have a written acknowledgement from any charity to which you contributed $250 or more.

The GSCPA is the premier professional organization for CPAs in the state of Georgia. For information, check out the GSCPA web site at www.gscpa.org.

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