Traditionally, taxpayers with only non-taxable social security benefits, or those with low enough taxable income were exempt from filing IRS form 1040.  However, due to the requirements brough about by the Economic Stimulus Package all taxpayers will have to file a tax return this year.  Only taxpayers who file a form 1040 with the IRS are going to be recognized as being eligible to begin receiving payments starting in May 2008.  Even if you have no taxable liability, as long as you have at least $3,000 of income for the tax year ended December 31, 2007 you are eligible to receive there payments, so be sure to file a 1040 by April 15, 2008 to ensure that you are added to the list of qulified taxpayers the IRS will be sending checks to.  More detailed information including examples of specific scenarios can be found at the Economic Stimulus Payment Information Center

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