Most taxpayers will get a check from the IRS in respect of the stimulus package automatically. The IRS will just look at the 2007 tax return, and send checks to eligible recipients.
But there is a problem for those who are made eligible because of Social Security income and veterans' benefits if they would not normally file a return. Those people will need to file a return to point out the qualifying Social Security, veterans, or railroad retirement income, in order for the IRS to send a rebate check. On its website, the IRS provides a sample return showing where to put the information that it needs to receive on the return.
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