The IRS said that more than130 Americans will be receiving Internal Revenue Service letters in March reminding them to file a 2007 tax return in order to receive the 2008 economic stimulus rebate.

The notices will begin to arrive in March and continue through the month, said William E. Brunson, the IRS’s media relations spokesman in Phoenix.

The notices will be titled, Economic Stimulus Payment Notice, and it alerts people that they may be eligible for a one-time payment of up to $600. For a married couple filing jointly, the amount is up to $1,200.

There is also a $300 per child payment for qualified children younger than 17, he said.

“These special letters remind people that they won’t need to do anything more than file a 2007 tax return in order to put the stimulus payment process in motion,” said Acting IRS Commissioner Linda Stiff.

The notice is informational only and does not seek any financial information. The mailings will go to taxpayers who filed a tax return last year.

“To receive a payment in 2008, individuals will not have to do anything more than file a 2007 tax return,” Brunson said. “The IRS will determine eligibility, figure the amount and send the payment.

Brunson said the payment should not be confused with the tax refund paid to you by the federal government.

The income tax return will be separate from the one-time stimulus payment.

Some people must take an extra step this year to receive the stimulus payment. In late March, the IRS will send a special mailing to certain recipients of Social Security and Veterans Affairs benefits, Brunson said.

Generally, those benefits are nontaxable and recipients do not need to file a tax return.

In order to receive a stimulus payment, people in this group need to file a tax return if they have at least $3,000 from a combination of certain Social Security benefits, Veterans benefits and earned income.

The minimum stimulus payment for people in this group is $300($600 for married filing jointly).

The IRS has created a sample of Form 1040A with information on how to fill out a few lines that will enable eligible people who do not normally file a tax return to receive the stimulus payment.

Details on eligibility, payment amounts and requirements are available at www.irs.gov.