Another RRC question

[NotEasy]

Taxpayer and spouse moved to the USA in December 2007. They were non-residents for 11 months in 2007 but they were residents for the whole year in 2008. They did not file a tax return in 2007 so they did not receive the stimulus payment last year.

Now, they have to file a tax return for 2008. Are they eligible for the RRC in 2008?

[Jesse]

Yes, I don't know if this is exactly accurate but the way I try to explain the RRC is - this rebate was suppose to go into effect in 2008, but to try to stimulate the economy they gave it to us early, estimating the amount based on 2007's income. Therefore, if you are entitled to more based on 2008's filing you will receive this amount, if you received more you do not have to pay it back.

[taxmom34]

doesn't it depend if they have social security numbers to qualify?

[Jesse]

doesn't it depend if they have social security numbers to qualify?

Yes, I ***-u-me-d.

Taxpayers with an Individual Taxpayer Identification Number (ITIN) instead of an SSN are not eligible to receive a stimulus payment. Both people listed on a "married filing jointly" return must have valid SSNs to qualify for the payment — if only one has a valid SSN, neither can receive the payment.