Recovery Rebate Credit

The federal "Recovery Rebate Credit" may be available to the following individuals:

• Individuals who did not receive an economic stimulus payment.
• Those who 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 a 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.

You can quickly find the amount of stimulus payment you received at: http://www.irs.gov/individuals/article/0,,id=185471,00.html