回複：see below

Who is eligible? More than 130 million taxpayers will receive a rebate. To qualify, you must have at least $3,000 in income to receive the minimum rebate of $300 for an individual or $600 for a couple filing jointly.

Income for this purpose includes wages, railroad retirement benefits, and certain disability and survivor benefits from the Department of Veterans Affairs. It also includes Social Security retirement, survivor and disability benefits, but not Supplemental Security Income or investment income.

An individual can get up to $600. A married couple filing jointly can get up to $1,200. Parents, whether single or married, can exceed those caps if they have children, because they get $300 for each child. A married couple with two kids could get as much as $1,800.

The child must be younger than17 at the end of last year and live with a parent for more than half the year.

Rebates begin to be reduced once adjusted gross income tops $75,000 for an individual and $150,000 for a couple. Your rebate is reduced by 5 cents for every $1 you make over those thresholds.

Tax return. You must file a 2007 tax return. The IRS will use this to determine eligibility and calculate the size of the rebate.