Even if you aren’t normally required to file a federal income tax return, you must file one if you want to be among the 130 million individuals who will receive a check from the U.S. Treasury beginning in May of this year.

The IRS will use information on the 2007 tax return filed by the taxpayer to determine eligibility and calculate the amount of the stimulus payment.

In most cases, payments will range from $300 to $600 for individuals and $600 to $1,200 for joint filers.

“We want to make sure everyone who is eligible for these payments receives them,” says IRS Executive Julie Rushin. “Most eligible taxpayers do not need to take any extra steps to receive the payment. All they have to do is file a 2007 federal tax return and the IRS will automatically do the rest.”

Tips for seniors preparing their taxes. Current research indicates that individuals are likely to make errors when preparing their tax returns. The following tax tips were developed to help avoid some of the common errors dealing with the standard deduction for seniors, the taxable amount of Social Security benefits, and the Credit for the Elderly and Disabled.

Standard deduction for seniors. If you do not itemize your deductions, you can get a higher standard deduction amount if you and/or your spouse are 65 years old or older. You can get an even higher standard deduction amount if either you or your spouse is blind. (See Form 1040 and Form 1040A instructions.)

Taxable amount of Social Security benefits. When preparing your return, be especially careful when you calculate the taxable amount of your Social Security. Use the Social Security benefits worksheet found in the instructions for IRS Form 1040 and Form 1040A, and then double-check it before you fill out your tax return.

Credit for the Elderly or Disabled. You must file using Form 1040 or Form 1040A to receive the Credit for the Elderly or Disabled. You cannot get the Credit for the Elderly or Disabled if you file using Form 1040EZ.

There is still time to take advantage of AARP’s free income tax service. AARP is sponsoring free tax preparation assistance at different locations through April 15. Aides are available 9 a.m. to 3:30 p.m. Mondays at H-E-B Plus, 6816 S. Zarzamora St. and Commander’s House Senior Center, 647 S. Main Ave., Wednesdays at 9 a.m. to 1 p.m.