The message is getting out by word-of-mouth and by local agencies, and the message is this: To qualify for the new federal economic stimulus rebate, you have to file a federal income tax form this year.

That requirement is being made known to everyone, particularly to seniors and low-income residents who may not normally file a tax return, but who will need to file this year to get the rebate check.

"The only way to get one is to file a federal tax return for 2007," says the IRS on its Web site.

Local senior centers and council on aging officials along with government agencies have been working to educate seniors and to provide help in getting the forms completed.

Pam Hunt, executive director of the North Attleboro Council on Aging, said the word is getting out, and people have been calling and asking about the requirements and looking for tax forms The forms are available at the senior center on Elm Street, and so is assistance. Hunt said if people bring in their Social Security information, they can get help in filling out the form.

Hunt also plans to do a program on the stimulus rebate on her local cable television show.

At the Larson Senior Center in Attleboro, flyers are being printed for inclusion in the senior newsletter and for postings around the city, and income tax forms will be available at the center.

Madeleine McNielly, executive director of the Attleboro Council on Aging, says information and assistance will also be provided at senior housing complexes and in programs to be sponsored at the senior center.

Information is also coming directly from the IRS. The federal agency has already begun mailing general letters to all households. Information packets also are going out to Social Security and veterans benefits recipients who do not normally file federal income tax forms but who may be eligible for the rebate.

To qualify, a person must have at least $3,000 in income from such sources as earned wages, Social Security, veterans benefits or railroad retirement benefits.

Eligible individuals will get from $300 to $600, and those filing a joint return will get a total of $600 to $1,200. Another $300 per child is available to those with children under the age of 17.

The filers do not have to calculate the amount they will receive. That will be done by the IRS, and the agency will then send the recipient a notice stating the amount and the expected date the check will arrive.

The checks will be in the mail beginning in May, so the sooner people file, the sooner the rebate will arrive.

The money will not count as income for people who qualify for federal programs like Medicaid, according to the IRS, so the rebate should not affect their eligibility. Those who do not normally file an income tax return can use the simplified Form 1040A and fill in only the few required lines, plus mark the top of the form for the stimulus payment.

The filing should be done by the usual tax deadline of April 15 to get the rebate check starting in May, but there's no penalty for filing later since this does not involve paying taxes. The ultimate filing deadline is Oct. 15.

The forms and information about the rebate program are available on the IRS Web site at: www.irs.gov, or by calling the IRS hotline at 866-234-2942.