Qualifying income also includes certain Railroad Retirement benefits, and certain earned income, such as income from wages, salaries, tips and self-employment. For taxpayers filing joint tax returns, only a total of $3,000 of qualifying income from both spouses is required to be eligible for a payment.   The IRS released a special version of a Form 1040A that highlights the simple, specific sections of the return that can be filled out by people in these categories to qualify for a stimulus payment.

"The www.IRS.gov Web site is the best source of information for all stimulus questions," said Clay Sanford, an IRS spokesman in Dallas. "The Web site contains all the latest information as it becomes available."

The only way to receive a stimulus payment is to file a 2007 tax return.  The vast majority of people receiving a payment only need to file a 2007 tax return as they normally would. The IRS will then do all the rest, including determining eligibility and payment amounts.  No other action, extra form or call is necessary.

The Form 1040A illustration on IRS.gov shows the limited number of lines that will need to be filled out for recipients of Social Security, certain Railroad Retirement and certain veterans’ benefits. A key line is reporting their 2007 benefits on Line 14a of Form 1040A. The IRS reminded  taxpayers they can also use Line 20a on Form 1040 to report these same benefits.  In addition, taxpayers in these groups should write the words “Stimulus Payment” at the top of the 1040A or 1040.

For now, taxpayers in this group filing a tax return can only file a paper copy of the Form 1040 or Form 1040A. The IRS is working to update its systems to accept electronic versions of these limited-information returns for taxpayers who otherwise have no need to file a tax return. The IRS is also working with the software community to handle these returns electronically at a future date.

The IRS also reminded taxpayers with Social Security, Railroad Retirement or veterans’ benefits who have already filed but did not report their qualifying benefits on either Line 14a of Form 1040A or Line 20a of Form 1040 that they may need to file an amended return in some situations to receive a larger stimulus payment.

Taxpayers who already have filed but did not report these benefits can file an amended return by using Form 1040X, which can only be filed with a paper form.  The IRS reminded taxpayers who don’t have any other requirement to file a tax return that submitting a tax return to qualify for the economic stimulus payments does not create any additional tax or trigger a tax bill. In addition, the stimulus payments will not have any effect on eligibility for federal benefits.

The IRS Volunteer Income Tax Assistance (VITA) Program or the Tax Counseling for the Elderly (TCE) Program offer free tax help if you qualify.  Trained community volunteers can help you with special credits, such as Earned Income Tax Credit (EITC), Child Tax Credit, and Credit for the Elderly for which you may qualify. In addition to free tax return preparation assistance, most sites also offer free electronic filing (e-filing). Individuals taking advantage of the e-file program will receive their refunds in half the time compared to returns filed on paper – even faster if you have your refund deposited directly into your bank account. 

The VITA Program offers free tax help to low- to moderate-income (generally, $40,000 and below) people who cannot prepare their own tax returns. Certified volunteers sponsored by various organizations receive training to help prepare basic tax returns in communities across the country. VITA sites are generally located at community and neighborhood centers, libraries, schools, shopping malls, and other convenient locations. Most locations also offer free electronic filing. To locate the nearest VITA site, call  1-800-829-1040.

Sanford said at least one scheme using the word "rebate" as part of the lure has been reported in Texas and other states.  In that scam, consumers receive a phone call from someone identifying himself as an IRS employee.

The caller tells the targeted victim that he is eligible for a sizable rebate for filing his taxes early. The caller then states that he needs the target’s bank account information for the direct deposit of the rebate. If the target refuses, he is told that he cannot receive the rebate.

"This phone call is a dishonest trick," Sanford added.  "The IRS does not force taxpayers to use direct deposit, and for those who choose direct deposit, we do not gather the information by telephone." Those who opt for direct deposit do so by completing the appropriate section of their tax return, with bank routing and account information, when they file.

Sanford stressed that as a rule the IRS does not send e-mails to taxpayers, either, though on occasion some taxpayers might receive newsletters or announcements of upcoming IRS-sponsored events based on their membership in professional tax organizations. However, the IRS does not send unsolicited, tax-account related e-mails to taxpayers.

For security and other reasons, the IRS never asks for personal and financial information via e-mail. Additionally, the IRS never asks people for the PIN numbers, passwords or similar secret access information for their credit card, bank or other financial accounts.

The telephone is a low-tech source of scams.  Never give away personal information to callers claiming to be from the IRS unless you have verified the caller’s identity.

You can confirm an IRS contact by calling the IRS toll-free at 1-800-829-1040.