Much is being said about the government's $152 billion economic stimulus package. The majority of the reactions focus on the hoped-for economic impacts resulting from the stimulus payments and are coming from the businesses where the rebates will hopefully be spent. Many business owners are hoping to see a lot of purchases that will provide a boost to the economy. Some even have gone so far as to say that the rebates will enrich people's lives.

So what about people who could really benefit from the stimulus payment and the state's constitutionally mandated credit — the elderly, the disabled and really low-wage earners? Will they be left out?

Many retired and disabled Hawai'i residents will end up missing out on both the stimulus rebate and the Hawai'i constitutional credit unless they file both federal and state income-tax returns for 2007. As pointed out in Greg Wiles' article, Hawai'i's stimulus portion is roughly $400 million. There will be no extra work for most taxpayers since the Internal Revenue Service will use 2007 tax returns to determine eligibility and rebate amounts.

But what if you are a senior citizen living on Social Security or a disabled individual surviving on Social Security disability income? Since many of these folks have not needed to file a tax return for several years, the question becomes, "Will this benefit ever reach them?"

The IRS is also worried about this. Acting IRS Commissioner Linda Stiff recently stated, "(W)e are especially concerned about recipients of Social Security and veterans benefits, who may need to take special steps this year to file a tax return in order to obtain a stimulus payment. IRS.gov will help taxpayers get what they need."

But there are problems in relying too heavily on the Internet and the IRS's Web site to help with this group, as they may not be computer literate. And for those who are able to navigate the Internet, how many on a limited fixed-income can afford access to a computer to get this information at IRS.gov?

For kupuna and the disabled, another benefit that may end up being left in the coffers of the government is the state credit for general income tax. The Hawai'i Constitution requires the state to issue a tax refund when the budget surplus has exceeded projections for two years in a row, as is the case this year. This year, to comply with this constitutional mandate a credit is available to low-income residents (less that $30,000 for single and married people filing separately; less than $60,000 for married people filing jointly and head of household).

The credit can be as much as $65 for single individuals, up to $140 for single parent head of households, and up to $160 for married couples.

This is all in addition to the refundable tax credit for low-income workers, which has been available for many years. Once again, one needs to file a state tax return to claim and receive the credit, and this year the state tax department was not able to provide free assistance to Hawai'i residents to file their Hawai'i tax returns as it has in the past.

A single disabled resident receiving Social Security disability can get as much as $400 from the federal and state credits (federal stimulus payment $300, $65 Hawai'i general tax credit, plus $35 Hawai'i low-income refundable credit).

A married couple with both spouses receiving only Social Security could get up to $830 ($600 federal stimulus, plus $160 Hawai'i general tax credit, plus $70 Hawai'i low-income refundable credit).

The money is there for the asking — but what if you don't know how to ask?

Help is available from many community-based organizations. Trained volunteers participating in the Volunteer Income Tax Assistance and the Tax Counseling for the Elderly programs have been helping for many years, and are once again providing countless hours of service to the community by doing taxes for free. Combined, the VITA and TCE volunteer programs are the third leading filers of income taxes nationally.

Many of the activities of both VITA and TCE are being coordinated by Aloha United Way's Family and Individual Sufficiency Program. AUW's efforts are making it very easy to find a free tax-assistance site in your neighborhood. All you have to do to find a location to get help is to call 211, AUW's statewide information referral line. Then go to the site where an IRS certified volunteer will provide free assistance filing your taxes, and sometime around May the IRS will direct deposit the stimulus payment to your bank account or under certain conditions mail you a check. Then what you do with the stimulus payment after you get it will be up to you.

Wayne M. Tanna is a professor of accounting at Chaminade University and a volunteer instructor and community partner at the VITA program. He wrote this commentary for The Advertiser.