Taxpayers who had already filed their 2007 federal income tax returns before the bill authorizing the income tax rebate checks became law on Feb. 13, do not need to do anything more to receive their payment, as long as they reported at least $3,000 in qualifying income, according to the latest IRS Facts about the 2008 Stimulus Payments.
Persons who had already filed a 2007 return reporting less than $3,000 in qualifying income, but failed to list their Social Security, Railroad Retirement or certain veterans benefits will need to file a Form 1040X to list those non-taxable benefits and qualify for a rebate check.

Those who were not required to file a 2007 return but whose total qualifying income including Social Security, certain Railroad Retirement and certain Veterans benefits would equal or exceed $3,000 should file a return reporting these benefits on Line 14a of Form 1040A or Line 20a of Form 1040 to establish their eligibility. Please note the form lines just mention Social Security, but use these lines even if your only benefits were Railroad Retirement or veterans' benefits.

The IRS emphasized that people not normally required to file a tax return, but do so this year in order to qualify for the rebate will not face a tax bill. People in this category will not owe the IRS any money because of the rebate payment.