1. Q. I know some people won't get a stimulus payment. How do I know if I'm one of them?

A. You won't get a stimulus payment in 2008, if any of the following apply to you:

• You don't file a 2007 tax return.


• Your net income tax liability is zero and your qualifying income is less than $3,000. To determine your qualifying income, add together your wages, net self-employment income, nontaxable combat pay, Social Security benefits, certain Railroad Retirement benefits and certain veterans' payments.


• You can be claimed as a dependent on someone else's return. For example, this would Include a child or student who can be claimed on a parent's return.


• You do not have a valid Social Security Number.


• You are a nonresident alien.


• You file Form 1040NR or Form 1040NR-EZ, Form 1040PR or Form 1040SS for 2007.

2. Q. My child just turned 17 in December 2007. Do I still get the extra child payment?

A. Not in this case. Eligible taxpayers who qualify for a payment may receive an additional $300 for each qualifying child. But to qualify, a child must be under age 17 as of December 31, 2007. In other words, if a child was 16 or younger at the end of 2007 and meets the other eligibility requirements, than the child's parent will qualify for the additional $300 stimulus payment.

3. Q. I am on Social Security with no other income, do I need to file'?

A. Yes, if you received at least $3,000 in qualifying income, which includes Social Security benefits would be considered, you need to file a return. However, it's very simple. Report income on:

• Line 20a on form 1040, or


• Line 14a on Form 1040A

4. Q. I claim my elderly parents as dependents. Are they still eligible to receive the stimulus rebate?

A. No, because they are your dependents, they are not eligible for this rebate.

We have all the other information that you may require. We invite you to call.