Need help finishing up those tax returns? Turn on your TV set this afternoon.

The Rhode Island Society of Certified Public Accountants is scheduled to hold its annual spring tax show today on Channel 36, Rhode Island’s public TV station, from 2:30 p.m. to 4:30 p.m.

There’ll be presentations by representatives of the Internal Revenue Service, the Rhode Island Division of Taxation, and the CPA group, said Patricia Thompson, former president of the group.

And while the show is broadcast, members of the CPA group will staff phone lines off-air to answer questions from callers. (The number to call will be flashed on the screen.)

Now, on to the MoneyLine questions:

Q: If a taxpayer had to pay federal taxes this year and did not receive a refund, how will the economic stimulus payment be received? We received a refund last year and had it direct deposited into our account. Does that mean our stimulus will be direct deposited? Also, I understand that the IRS is using the last two digits of our Social Security number to determine the payment schedule. If filing a joint return, which person’s Social Security number will the IRS use?

— A.C., West Warwick

A: Let’s take your questions one at a time:

• Direct Deposit: This is the third federal income-tax rebate program in the last seven years, but the first that’ll offer direct deposit as an option, my records show.

If you fill out the “direct deposit” section on the federal income tax return you file this season (the return covering the 2007 tax year), you’ll generally receive your rebate by direct deposit, too (assuming you’re eligible for a rebate).

If your 2007 federal return shows that you’re due a refund, the IRS will deposit your refund and your rebate directly into your bank or credit union account.

If your 2007 federal return shows that you have a balance due, you should still fill out the “direct deposit” section on the return. That way, the IRS will have the information it needs to deposit your rebate directly into your account, said IRS spokeswoman Peggy Riley.

Keep in mind that the IRS will issue rebates by direct deposit between May 2 and May 16; rebates by paper check aren’t scheduled to go out until May 16 and afterward.

(Note that the information above applies to those who fill out direct deposit information for just one account. If you “split” your refund — in other words, if you instruct the IRS to deposit your refund directly into several different accounts, instead of just one account — the IRS will issue your rebate in the form of a paper check.)

•Joint Account: If you’re married and file a joint return, the IRS will look to the first Social Security number on the return for purposes of figuring when the rebate will be issued.

This is important to know because the IRS plans to issue rebates in a certain order. It’s based on the last two digits of your Social Security number.

In general, the closer those digits are to “00,” the sooner your rebate will be issued; the closer those digits are to “99,” the later your rebate will be issued. (These ordering rules apply whether your rebate will be issued by direct deposit or by paper check.)

Q: I am reading about rebates; it is saying if your money goes direct deposit, you will get the money first. But where do we get the forms to fill out for direct deposit?

—J.D., Providence

A: If you want to have your rebate deposited directly into your bank or credit union account, your best bet is to simply complete the direct deposit section of your return:

• For the U.S. Form 1040, complete Lines 74b, 74c and 74d.

• For the U.S. Form 1040A, complete Lines 44b, 44c, and 44d.

• For the U.S. Form 1040EZ, complete Lines 11b, 11c, and 11d.

Be sure to read the instructions, and take great care when entering the required information.

Q: I receive Social Securitychecks monthly. I’d like to know, will I be able to receive a tax rebate check?

-- J.B., New Orleans, Louisiana

A: It depends on your circumstances. Assuming that your Social Security benefits were your main or only source of income last year, and you received at least $3,000 in such benefits last year, you’ll be eligible for a rebate, Riley of the IRS said.

But you must fill out and file a federal income tax return. The IRS prefers that you use the Form 1040A, list your Social Security benefits on line 14a, and write the words “Stimulus Payment” at the top. For best results, file your return by the usual April 15 deadline.

If you’re not accustomed to filing a return yourself, consider having a volunteer do it for you. To find a volunteer site near you, call the IRS hotline toll-free at 1-800-906-9887. You can also learn more about the rebate program from the IRS Web site:

www.irs.gov

Q: I have an elderly mother, and you had an article in Sunday’s paper about two weeks ago [which] had all the instructions of what to do.

How can I find that article on your site?

— K.K., Providence

A: Your question arrived by e-mail, so I’m assuming you have Internet access. You can find many rebate and other tax-related MoneyLine columns online — available for viewing, printing, or e-mailing, at no charge — at the Journal’s Web site:

www.projo.com/business/taxes

Q: I’m 70 years old, and because I did not have quite enough work points at retirement to receive Social Security, I receive instead SSI (Supplemental Security Income) from the Social Security [Administration] each month. Question: Can seniors with SSI also file for the same rebate? . . . .

— D.S., Concord, Calif.

A: There’s a special set of rebate rules that apply to people who don’t normally file a federal income tax return. In general, someone in this category may be eligible for a rebate only if he or she had at least $3,000 in “qualifying income” last year.

The new economic stimulus law, which made the rebates possible, says that “qualifying income” includes Social Security benefits, veterans benefits, railroad retirement benefits, and some other items.

But the definition does not include benefits from SSI. (SSI provides eligible aged, blind, or disabled people with monthly cash payments to meet basic needs for food, clothing, and shelter.)

It’s not clear why Congress left out SSI. But the impact to you is clear: If your main or only source of income last year was from SSI — no matter your age — you’re not eligible for a rebate.

I’m glad you’ve raised this issue, because many volunteer tax preparers have told me that people are confused about it.

And no wonder: Although the SSI program is administered by the Social Security Administration, SSI benefits are not the same as Social Security benefits.

For rebate purposes, Social Security benefits count. That includes Social Security disability insurance benefits, sometimes called SSDI benefits. But SSI benefits don’t count.

To make matters more confusing, some people receive both Social Security benefits and SSI. Nationwide, about 30.4 percent of all disabled SSI recipients also receive Social Security benefits, said Kurt Czarnowski, regional communications director for the Social Security Administration. The figure is closer to 34 percent in Rhode Island, 31 percent in Massachusetts, 29 percent in Connecticut, he said.

If you receive both Social Security benefits and SSI benefits, count the Social Security benefits, but not the SSI benefits.

Q: Back six weeks or so, according to your instructions at that time, I obtained and sent in a 1040 form, not a 1040A, in which I listed just my name, Social Security number, address, etc. I put on top “stimulus payment.” Now, of a sudden, all the latest news is, use 1040A. . . . Is the Form 1040 . . . sufficient, or do I need to re-file a Form 1040A?

—R.P., Warwick

A: The form you filed is just fine. It’ll be processed in the usual manner, Riley said. Do not file another form, she said.

Keep in mind that the economic stimulus legislation was signed into law by President Bush only last month. As the IRS developed its plan to carry out the law’s provisions, the IRS selected the Form 1040A as the preferred form for those to whom the special set of rebate rules apply, as described above. But it was just for administrative convenience, so don’t worry if you’ve sent in a Form 1040 instead.

Questions about your money matters? Call us at (401) 277-7484 and leave a message, or e-mail:

moneyline@projo.com

Whether you phone in or e-mail your question, please be sure to include your name, home town and home phone in case we need to reach you. Sorry, no personal replies; as many questions and issues as possible will appear here.

ndowning@projo.com