SOUTH PORTLAND — The Internal Revenue Service’s “Super Saturday” drew a steady stream of people this morning, when local IRS offices statewide opened to help recipients of Social Security and veterans’ benefits and low-income earners file tax returns to obtain their economic stimulus checks of up to $300.

By noon, at least 100 people had stopped by the office in South Portland, said Erica Guay, an individual taxpayer advisory specialist.

The checks are part of the federal economic stimulus package, designed to get people to spend more and help the nation avert a recession or lessen its impact.

Most taxpayers who have a tax liability will get $600 and couples will receive $1,200, with an extra $300 for each child in the household. People who are already filing a tax return do not need to take any special action to receive their rebate.

Also included in the stimulus package is a $300 check, plus $300 for any children, for lower-income earners or those receiving government benefits, provided they earn $3,000 in wages or benefits. Many of them do not normally file a tax return, but must file this year in order to get the rebate.

“A lot of people who don’t have to file, don’t know that this is out there,” Guay said.

The IRS has been working to get the word out. The South Portland IRS office was open today and will be open for regular hours Monday through Friday from 8:30 a.m. to 5:30 p.m.

Ernest Simard, who is retired, said he hasn’t filed a tax return since 1994. His daughter drove him to the South Portland IRS office today so that he could receive his stimulus check this May.

Those looking to receive their $300 rebate checks are encouraged to file by April 15, but since they are not required to file a tax return, they have until Oct. 15, Guay said. Those filing by April 15 should receive checks in May.

Tax assistance will also be available at volunteer sites across the state. Information on specific locations is available by dialing 211, Guay said.