The first economic stimulus payments will start dropping into checking accounts in early May, the Internal Revenue Service announced Monday.

It will be mid-May before the first stimulus checks are mailed to people who do not have a checking account.

The IRS expects to make about 34 million payments within the first three weeks after payments begin on May 2, according to a news release.

The first round of stimulus payments should be completed in early July, according to the IRS.

The IRS will continue sending out checks every two weeks.

People whose tax returns are processed after April 15 and who have a refund coming can expect their stimulus payment to follow about two weeks after they receive their refund.

Taxpayers are required to file by Oct. 15 to receive a stimulus payment.

The IRS has provided an online calculator so people can calculate their stimulus payment. Visit: http://www.irs.gov.

The promise of free money, coupled with offers of free help filing for economic stimulus payments are keeping AARP volunteers in the Rapid City area busier than usual.

"We're seeing more people," said Argyl Ullestad, a volunteer with AARP's tax counseling for the elderly program.

Ullestad has assisted many people without any income or whose income is so low they have not had to file an income tax return in recent years.

The Internal Revenue Service said payments will be sent out in order, by the last two digits of the Social Security number used on the tax return.

People choosing to receive their 2007 income tax refunds by direct deposit have an advantage over those who get their check in the mail.

Lower-income workers, railroad retirees and people who receive certain Social Security and veterans benefits who do not typically file a tax return must do so to receive a stimulus payment.

Letters are being sent this week to people who receive Social Security and veterans benefits notifying them that they will have to file a tax return to claim their payment.

AARP volunteer Shirley Whiting is concerned there might still be people who are not aware of that they qualify for the stimulus payments or know where they can receive free help filing a tax return.

"There are people on Social Security or VA disability who have not had to file in previous years," Whiting said.

Anyone who makes more than $3,000 in Social Security, Social Security Disability, VA disability or has $3,000 in earned income qualifies for the incentive, she said.

She said it only takes about 15-20 minutes for an AARP volunteer to electronically file a 1040A.

Contact Andrea Cook at 394-8423 or andrea.cook@rapidcityjournal.com

Find an AARP tax consultant

Hot Springs VA Medical Center: Wednesdays, 9 a.m. to noon, call 1-800-764-5370 Ext. 2031 for appointment.

Custer Senior Center, 538 Mount Rushmore Road: Tuesdays and Thursdays, 1 p.m. to 4 p.m., walk-ins welcome or call 673-2708 for appointment.

Canyon Lake Senior Citizen Center, 2900 Canyon Lake Drive: Wednesdays, 1 p.m. to 4 p.m.; Fridays, 9 a.m. to noon, walk-in sign-up roster or call 721-8712 for appointment.

Minneluzahen Senior Center, 315 N. 4th St.: Wednesdays, 9 a.m. to noon, call 394-1887 for appointments.

Rapid City VA Clinic, 3615 5th St.: Fridays, 9 a.m. to noon, call 718-1095 Ext. 3051 for an appointment.

Rushmore Mall AARP Office: Wednesdays and Thursdays, 1 p.m. to 4 p.m.; Fridays and Saturdays; 9 a.m. to noon, call 394-7798 for appointments, walk-ins welcome.

Westhills Village, 255 Texas St.: By appointment only, call 341-5395

What to bring: Photo ID and Social Security cards and a copy of last year's tax return, 2007 W-2 and all records of income including: Social Security statement of benefits or VA statement of benefits.

IRS requires both spouses are present to sign for an electronic filing.