Tax rebate

[Questionguy101]

This thing is confusing. Need some help here. Thanks...

(1) A 69 years old single person. His only source of income in 2007 is social security benefits (SSA) at the amount of $7,000. No tax paid. How much tax rebate is he going to get (if there is any)?

(2) A 18 years old student. His working income is $4,000 in 2007. His parents claim him as a dependent. No tax paid. How much tax rebate is he going to get (if there is any)?

[Burke]

1. $300
2. -0-

In the 2nd case of the dependent, the parents will get it if eligible.

[KBTS]

1. $300
2. -0-

In the 2nd case of the dependent, the parents will get it if eligible.

No one will get it in the second case, as the child is over 16 so parents will not get the $300 for a qualifying child.