This is the latest news from the IRS on the $600 checks coming this summer.
Even if you do not need to file you will want to file a return for 2007 to get the refund. Also it appears that they will be doing the refunds via direct deposit so make sure you do not change bank accounts until you receive your refund.
Also you will want to file in 2007 and include your dependants so you receive the $300 per child.
ECONOMIC GROWTH ACT OF 2008 - Stimulus Plan Latest news
Starting in May and continuing through late spring and summer, the Department of Treasury will send checks or make direct deposits to more than 130 million taxpayers. Individuals will have to file a Form 1040 or 1040A for 2007 to get a rebate in 2008, even if they are not otherwise required to file a 2007 return because of low income.
We understand that taxpayers who received refunds via a bank product(ie Refund Loans) will not receive their rebates via direct deposit, but will receive paper checks, and that the IRS is looking at ways to accept returns from those individuals who are not required to file.