"The IRS will figure eligibility, figure the amount and send the payment,” the letter says. "This payment should not be confused with any 2007 income tax refund that is owed to you by the federal government.” The 2007 refunds will be made separately from the upcoming payments, the IRS says. The IRS notices do not seek any financial information and will go to people who filed a tax return last year. A separate mailing planned by the IRS for late March will go to certain recipients of Social Security and VA benefits. These benefits are generally nontaxable and recipients do not file tax returns. In order to get a payment, people in this group will need to file a tax return if they received at least $3,000 from a combination of certain Social Security benefits, veterans benefits and earned income. The minimum payment for this group will be $300 for an individual and $600 for a couple filing jointly. The IRS has created a sample Form 1040A with information on how to fill out the lines necessary to enable eligible people who do not normally file a tax return to receive the stimulus payment. Details on eligibility, payment amounts and requirements can be found at www.irs.gov which is the agency's Web site.