Scammers are attempting to bilk people out of their economic stimulus payments by sending bogus e-mails claiming to be from the Internal Revenue Service (IRS). The e-mails advise recipients to click on a specific link and provide information to receive the stimulus payment.

An IRS spokesman advises against responding to any such requests or opening any links. In an attempt to glean sensitive personal information, the scammers could also spread a computer virus.

The IRS does not initiate communications to taxpayers nor request detailed personal information through e-mail. Anyone receiving e-mail identified as being from the IRS should report such activity immediately to the IRS. For more information, go to the IRS Web site at www.irs.gov⁄privacy⁄article⁄0,,id=179820,00.html.

Still time to file for stimulus payments

Even though April 15 has passed, the Internal Revenue Service reminds retirees, disabled veterans and others who normally do not file a tax return that there is still time to submit a 2007 form to receive an economic stimulus payment. The deadline is Oct. 15.

Those who have no tax filing requirement but have at least $3,000 in qualifying income should file a simple Form 1040A. Qualifying income includes any combination of earned income, nontaxable combat pay, as well as certain payments from Social Security, Veterans Affairs and railroad retirement.

Friends and family members are urged to reach out to those who may either be unaware of the economic stimulus payment or unable to file the tax return themselves.

For taxpayers who are required to file an income tax return, the IRS will use the 2007 tax return to determine eligibility for economic stimulus payments of up to $600 ($1,200 for married couples). There also is a payment of $300 for each qualifying child younger than 17.

Those not required to file tax returns because their income is too low or nontaxable must file a return to obtain their economic stimulus payment. The Economic Stimulus Act of 2008 provides a minimum payment of $300 ($600 for married couples) plus the $300 payment per eligible child, if the person (or married couple) has at least $3,000 in qualifying income.

The types of Social Security benefits that are considered qualifying income include retirement, disability and survivor payments. Supplemental Security Income is not qualifying income. The types of Veterans Affairs benefits that are considered qualifying income include disability compensation, disability pension and survivor payments.

Eligible people, including their qualifying children, must have Social Security numbers. Also, people cannot be claimed or be eligible to be claimed as a dependent on another’s tax return. People with Individual Taxpayer Identification Numbers are not eligible.

There are IRS Taxpayer Assistance Centers open during the week to provide assistance. To find an IRS office near you, visit www.irs.gov and click on ‘‘Contact IRS,” then ‘‘Contact Your Local IRS Office.” These sites offer free tax preparation and filing for individuals and families whose income is $40,000 or less. A select number of volunteer tax assistance sites in local communities may also remain open. Call 800-906-9887 to find the nearest volunteer tax assistance center.

To file an electronic return, use Free File – Economic Stimulus Payment, also available at www.irs.gov. This program provides free software and free electronic filing of Form 1040A.