Updated November 5, 2014 — Please note that 1040 Central has been replaced by the Filing page. January 2009 A variety of tools and information is available on the Internet and in person to help taxpayers during the 2009 filing season. For all the latest updates and information needed to prepare and file 2008 tax returns, taxpayers should check out 1040 Central, where they can access tax forms and instructions. In the Online Tools section, taxpayers can access numerous applications to help with their taxes, including: Free File, which is a fast, free and easy way to prepare and file a tax return, if adjusted gross income is $56,000 or less 2008; and Where's My Refund?, which allows taxpayers to check their 2008 refund online. Taxpayers also will have tools to help determine if they are eligible for a recovery rebate credit. While most people already received this benefit in 2008 in the form of the economic stimulus payment, they may be eligible for an additional one-time benefit if certain conditions changed during the year. Taxpayers can use the online tools How Much Was My 2008 Stimulus Payment? and the Recovery Rebate Calculator. In person, free tax preparation is available through the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) sites in many areas. IRS Taxpayer Assistance Centers also are a source of personal tax help when taxpayers believe their tax issues cannot be resolved on-line or by telephone, and they want face-to-face assistance. Low Income Taxpayer Clinics (LITCs) are independent organizations that provide low income taxpayers with representation in federal tax disputes with the IRS for free or for a nominal charge. When all else fails, the Taxpayer Advocate Service (TAS) is an independent organization within the IRS that assists taxpayers who are seeking help in resolving tax problems that have not been resolved through normal channels.