LYNN ? Sometime next month, the federal Internal Revenue Service is expected to start sending out tax rebate checks to millions of U.S. taxpayers.While some may spend the money on luxury items ? a trip to Florida, a high-definition TV, new wardrobe items ?nearly 70 percent of taxpayers receiving a rebate plan to use it to pay bills or buy necessities, according to Jason Bloch, a Boston-based district manager in training for H&R Block, the tax-preparation service.H&R Block conducted a survey of 1,001 taxpayers regarding their plans for spending their rebate checks, part of the government’s economic stimulus plan.Breaking down the numbers, 45 percent of the respondents indicated they would use the rebate to pay bills; 21 percent plan to spend it on a necessity, such as groceries or car repairs; 18 percent said they would invest the money; and only 16 percent planned to splurge on luxury items, jewelry, electronics or a vacation.”The survey feedback clearly indicates that American taxpayers are counting on their rebates and refunds to help make ends meet this year,” said Bloch. “It’s important for Americans to remember that the only way to receive a rebate is to file a tax return this year.”Taxpayers also revealed some uncertainty about the economic stimulus package, with 36 percent of the respondents unsure whether they qualified for the rebate. In addition, 75 percent of the survey participants did not expect or were unsure if the rebate would be calculated as part of their 2008 tax return next year.”The rebate is an advance credit that taxpayers will receive in 2008 as long as they file a return and meet the eligibility standards. Most single taxpayers are eligible to receive a rebate of $600, with $1,200 for married couples. If you’re due a higher payment, you’ll get the remainder next year when you file your taxes,” Bloch said. “The good news, however, is that if you receive a higher rebate than you should, you do not have to pay it back.”Interestingly enough, more than 40 percent of the respondents indicated they would prefer the government use the money from the $168 billion economic stimulus program elsewhere, such as reducing the national debt (37 percent), improving health care services (32 percent), shoring up Social Security (17 percent), or improving education (15 percent). Americans who typically are not required to file an income tax return must file this year if they want to receive their rebate. “However, these people may also be eligible for other tax credits worth hundreds of dollars in addition to the rebate,” Bloch said. “In fact, more than half of our clients last year who were not required to file received a refund of more than $500 when they did file.” Bloch urged taxpayers who fit this description to seek out the services of a tax professional.Peggy Riley, a spokesman for the IRS office in Boston, explained that stimulus payments will be made by direct deposit to people who choose to receive their 2007 income tax refunds by the means, while all others will receive their payments in the form of a paper check.”To receive an economic stimulus payment, people just need to file their tax returns as they usually do,” said Riley. “The payments will be automatic for the vast majority of taxpayers. Some lower-income workers and recipients of certain Social Security and veterans benefits who don’t normally need to file a tax return will need to do so in order to receive a stimulus payment. IRS.gov has all the information people need to help them obtain a stimulus payment.”Stimulus payments will be sent out in the order of the last two digits of the Social Security number used on the tax return. As a result, taxpayers may receive their checks at different times than their neighbors or other family members. On a jointly filed return, the first Social Security number listed will determine the mail-out time.The IRS expects to make about 34 million payments within the first three weeks after the payment schedu