BOSTON – No need to contact the Internal Revenue Service about whether your economic stimulus check will be among those mailed.According to the IRS, the payments will go out automatically starting in May.Many taxpayers are eagerly awaiting the rebate checks. A couple filing jointly could receive up to $1,200 if their combined income did not exceed $150,000. Individual filers with incomes under $75,000 could receive up to $600.”If you are eligible for a payment, all you have to do is file a 2007 tax return and the IRS will do the rest,” said IRS spokesperson Peggy Riley at the Boston office.The IRS will use information on the 2007 tax return to determine eligibility and calculate the payment amount. No special forms are necessary.More than 130 million taxpayers will receive stimulus checks over the course of spring and summer. The checks will be directly deposited for taxpayers selecting that option when filing their 2007 tax returns. Taxpayers who have already filed with direct deposit won’t need to do anything else to receive the stimulus payment, according to Riley.For taxpayers who haven’t filed their 2007 returns yet, the IRS reminds them that direct deposit is the fastest way to get both regular refunds and stimulus payments.The law also allows for payments for select taxpayers who have no tax liability, such as low-income workers or those who receive Social Security benefits or veterans’ disability compensation, pension or survivors’ benefits received from the Department of Veterans Affairs in 2007, she said.These taxpayers will be eligible to receive a payment of $300 ($600 on a joint return) if they had at least $3,000 of qualifying income.Qualifying income includes Social Security benefits, certain Railroad Retirement benefits, certain veterans’ benefits and earned income, such as income from wages, salaries, tips and self-employment. While these people may not be normally required to file a tax return because they do not meet the filing requirement, the IRS emphasizes they must file a 2007 return in order to receive a payment.Recipients of Social Security, certain Railroad Retirement and certain veterans’ benefits should report their 2007 benefits on Line 14a of Form 1040A or Line 20a of Form 1040. Taxpayers who already have filed but failed to report these benefits can file an amended return by using Form 1040X. The IRS is working with the Social Security Administration and Department of Veterans Affairs to ensure that recipients are aware of this issue.”Some people receiving Social Security and veterans’ benefits may not realize they will need to file a tax return to get the stimulus payment,” Riley said. “To reach these people, the IRS and Treasury will work closely with the Department of Veterans Affairs, the Social Security Administration and key beneficiary groups on outreach efforts.”Eligible taxpayers who qualify for a payment will receive an additional $300 for each child who qualifies for the child tax credit.Payments to higher income taxpayers will be reduced by 5 percent of the amount of adjusted gross income above $75,000 for individuals and $150,000 for those filing jointly. To accommodate taxpayers who file tax returns later in the year, the IRS will continue sending payments until Dec. 31, 2008. The IRS also cautions taxpayers that if they file their 2007 tax return and then move their residence that they should file a change of address card with the U.S. Postal Service.