Most taxpayers who received the economic stimulus payment last year will not qualify
for the recovery rebate credit on their 2008 federal income tax return. However, some individuals
who did not get the economic stimulus payment, and a smaller number of those who did, may be
eligible for the recovery rebate credit. If you didn't get an economic stimulus payment in
2008, you may be eligible to receive the recovery rebate credit in 2009.

The recovery rebate credit is a one-time benefit for people who didn't receive the full
economic stimulus payment last year and whose circumstances may have changed, making them
eligible now for some or the entire unpaid portion. To determine if you are eligible for the
recovery rebate credit you will need to know how much your 2008 economic stimulus payment
was. The IRS has an online tool at http://www.irs.gov/newsroom/article/0,,id=177937,00.html
that makes this easy to find out.

Many seniors are eligible for this payment; however, many may not know that they must
file a 2009 federal income tax return in order to receive it. The amount of the economic stimulus
payment will vary depending on one’s tax liability and the presence of a qualifying child.
Eligible individuals will receive between $300 and $600, and eligible married couples who file a
joint return will receive between $600 and $1,200. Those with qualifying children may receive
$300 per child. The IRS will either send a check or make a direct deposit, and this will be
separate from any tax refund.

An individual’s public benefits (Medicaid, Food Stamps, Ohio Works First, etc.) will
typically not be affected by the economic stimulus payment but check with your state or federal
benefits program to see if it counts as an asset under asset limitation rules. Any economic
stimulus payment you received is not taxable.

Taxpayers may be eligible for the recover rebate credit this year if an individual:

• Did not receive an economic stimulus payment

• Received less than the maximum economic stimulus payment in 2008- $600 per taxpayer; $1,200 if married filing jointly- because their qualifying or gross income was either too high or too low.

• Families who gained an additional qualifying child in 2008.

• Individuals who could be claimed as dependent on someone else’s tax return in 2007, but who cannot be claimed as a dependent on another return in 2008.

• Individuals who did not have a valid Social Security number in 2007 but who did receive one in 2008.

To learn more about the recovery rebate or how to file for it contact the IRS for more by
visiting www.IRS.gov or by calling 1-800-829-1040. For free tax filing assistance, call 2-1-1 or
visit the “Tax Clinic” link on the Legal Aid website.

Jillian Pearsall
The Legal Aid Society of Columbus