Rebates will be mailed to U.S. citizens

Economic stimulus payments of up to $600 for individuals and $1,200 for married couples will be issued by the IRS based on 2007 tax returns. Parents also will receive $300 for each eligible child. These payments will be made to citizens beginning in May.

In order to receive the payments, a person must file a 2007 tax return. The IRS needs help. Millions of people are eligible but may not know it. Certain retirees, disabled vets and low-wage workers who normally don't file a tax return must file this year to receive the payments. People who receive at least $3,000 from wages or certain benefits from Social Security, Railroad Retirement and Veterans Affairs may be eligible.

They need to file a return. IRS will do the rest. Visit www.irs.gov for details.