Procrastinators take note -- time is running out to file your taxes.

The deadline is midnight the evening of April 15, next Tuesday. Several metro area post offices will remain open late. Call the U.S. Postal Service at 1-800-275-8777 to find a location.

Those who don't traditionally file taxes will want to this year; it's the only way to claim the economic stimulus package "tax rebate." Single filers qualify for up to $600 rebates, while couples qualify for up to $1,200. An additional $300 can be claimed per dependent child that is under 17 as of Dec. 31, 2007. Payments could be less, depending on tax liability and income. Phaseout reduction begins at $75,000 adjusted gross income for single filers and $150,000 for joint filers.

A tax rebate estimate can be obtained at the IRS Web site.

For more information on tax rebates, check the AARP Web site.

Where to find tax help:

The IRS provides technical assistance for training and certification of volunteer tax counselors.

• VITA: The IRS' Volunteer Income Tax Assistance program offers help to taxpayers with incomes of $40,000 or less. Most sites also offer electronic filing. To find a VITA site near you, call 1-800-829-1040.

• TCE: Tax Counseling for the Elderly helps people age 60 and older. Many of the volunteer counselors come from AARP's Tax-Aide program, which provides tax help for the elderly at 9,000 sites across the country. To find one near you, call AARP at 1-888-227-7669, or visit AARP's Web site.

• Military personnel: Military service members and spouses get tax help here and abroad through a program coordinated by the Armed Forces Tax Council.

The IRS provides tax software and tax prep training. For more information, see IRS Publication 3, "Armed Forces' Tax Guide," available on the IRS Web site or order a free copy by calling 1-800-TAX-FORM (1-800-829-3676).

• Free electronic tax preparation and filing: If your income was $54,000 or less in 2007, you can use Free File to prepare your taxes online for free through the IRS' partners in the Free File Alliance.

• The IRS Web site has information on any tax topic, publication, instructions or form. You can research tax questions, order forms and publications, view IRS bulletins and use interactive tools for making certain calculations.

• Phone assistance. The IRS has several toll-free numbers for tax help. For individuals, call 1-800-829-1040; for businesses, 1-800-829-4933. People with hearing impairments should call 1-800-829-4059.

• IRS Taxpayer Assistance Centers provide tax help in person at walk-in sites. Go to this page on the IRS Web site and click on your state to view ones near you. To find the nearest site, you also can enter your five-digit ZIP code into the "Walk-in Site" search box.

• Taxpayer Advocate: an independent office within the IRS. It doesn't help you file your return, but it does help with unresolved tax issues or problems with the IRS. Call toll-free at 1-877-777-4778.

Records needed:

A checklist of the most common records you'll need to prepare 2007 taxes, whether you use home-computer tax software, a professional tax preparer or an old-fashioned paper tax return:

• Copy of 2006 tax return.

• W-2s from all employers.

• Forms 1099, 1099-DIV, 1099-R and 1099-G showing non-wage income, dividend or interest paid to you in 2007 as well as any refund, credit or offset of state and local taxes.

• Receipts indicating state and local taxes, real estate taxes and personal property taxes you paid in 2007.

• Form 1098 showing 2007 home mortgage interest and points, as well as mortgage insurance premiums on home acquisition debt that was new or refinanced in 2007.

• Receipts and documentation for all charitable contributions and gifts (cash and non-cash).

• Income receipts from rental real estate, royalties, partnerships, S corporation and trusts.

• Records of unemployment compensation, Social Security benefits or other income.

• Records of medical and dental expenses if you think you can meet the 7.5 percent adjusted gross income threshold required for this deduction.

• Documentation of casualty and theft losses.

• Total paid for day care, and tax identification number for daycare provider.

• Identifying documents - such as a Social Security card or driver's license - for you and your spouse in certain tax situations, such as when claiming the earned income tax credit.

• A bank routing number and an account number for direct deposit of refund.

Remember to keep a copy of your tax return and supporting documents for at least three years from the date you file the return. Many tax advisers say you should keep these for six years. Some records should be kept much longer. This includes anything needed to calculate a cost basis for IRAs and other investments that may be sold many years in the future. When in doubt, save.

Here are some guidelines to help you determine which form to use: