I've got parents in their late 80's and they don't normally file tax forms primarily because they just don't meet the threshold for any liability. I discovered they are entitled to a stimulus rebate but to get it they must file a 2007 1040A. If you've got parents in that category you may want to research it at
www.irs.gov and file for them. At least they will get $300 up to $600 bucks! My Dad says it's dinner on him! We love them both.