Liberty Tax Service is offering free tax preparation for taxpayers who normally don't file returns, but need to do so in order to receive a rebate under the tax stimulus program.

Liberty Tax Service, a national company with offices in Wahiawa, Aiea and Hilo, is offering to prepare tax returns at no charge until Monday for select taxpayers who have no tax liability. Those taxpayers, including low income workers and those who received Social Security benefits or veterans' disability compensation, pension or survivors benefits received from the Department of Veterans Affairs in 2007, will be eligible to receive a payment of $300 ($600 on a joint return) if they had at least $3,000 of qualifying income.

Qualifying income includes Social Security benefits, certain Railroad Retirement benefits, certain veterans' benefits, and earned income, such as income from wages, salaries, tips and self-employment. While these people might not normally be required to file a tax return because they do not meet the filing requirement, they must file a 2007 return in order to receive a rebate.