Q: My question is regarding the rebate. We file [a] joint return. However, I have retired early. I have no . . . Social Security and no [income from] employment. Would we be entitled to the family rebate of $1,200 since I am not working? Our income, adjusted, is around $100,000.

– R.L., Warwick

A: You’ll probably qualify for a rebate, and it could be as high as $1,200, said Mark A. Luscombe, a lawyer, accountant and principal analyst for tax publisher CCH Inc., a unit of Wolters Kluwer.

The way you phrased your question suggests to me that you’re caught up in the confusing rebate rules as they apply to retirees.

In my coverage thus far of the new federal rebate program, I’ve focused a lot on a certain group of people for whom special rules apply — retirees who don’t ordinarily file a federal income-tax return because their income is so low.

People in that category are generally eligible for a minimum rebate amount if they file a return this year (even if they wouldn’t otherwise be required to file) and they had at least $3,000 in “qualifying income” in 2007. “Qualifying income” includes such things as Social Security and certain veterans benefits.

Many other retirees aren’t in this boat. They do file a tax return each year. They have income from such sources as federal, state or local pensions. Maybe they also have income from investments, or from IRA or 401(k) withdrawals.

Will these people — let’s call them middle-income or higher-income retirees – be eligible for a rebate? They probably will, but under an entirely different set of rules.

Because you have enough income, you probably have to file a federal return this year. In that case, your rebate amount will be based on the income and other information on that return, said Internal Revenue Service spokeswoman Peggy Riley.

To obtain a rebate, someone in your particular situation must show a “net tax liability” of at least $1 on your return. For rebate purposes, the IRS has a special definition of net tax liability. Find yours this way:

•Form 1040: Locate your tax liability on Line 57, then add to that any child tax credit you’re claiming on Line 52. The result is your net tax liability for rebate purposes.

•Form 1040A: Locate your tax liability on Line 35, then add to that any child tax credit you’re claiming on Line 32. The result is your net tax liability.

•Form 1040EZ: The amount on Line 10 is your net tax liability.

If the result is more than $1, you’ll receive a rebate of at least $600 if you’re married and filing a joint return, or at least $300 if you use another “filing status” on your return (such as “single” or “head of household”).

It’s possible that your rebate amount will exceed the $600/$300 minimums described above.

If you’re single, use the following as a quick guide:

•If your net tax liability comes to $200, you’ll get the minimum rebate of $300.

•If your net tax liability comes to $500, you’ll get a rebate of $500.

•If your net tax liability totals $700, you’ll get the maximum rebate of $600.

If you’re married and filing a joint return, use the following as a quick guide:

•If your net tax liability is $500, you’ll get the minimum rebate of $600.

•If your net tax liability is $800, you’ll get a rebate of $800.

•If your net tax liability comes to $1,500, you’ll get the maximum rebate of $1,200.

Keep in mind that you may be eligible for an “additional rebate amount” of $300 for each child you have who was under 17 as of Dec. 31, 2007.

You can confirm your rebate amount by using the IRS’ new online rebate calculator:

www.irs.gov

(Click on the “Rebate Questions?” link at the top of the page, then click on “calculator”.)

That Web site also explains certain rebate income limits. (In general, your rebate could be limited if your adjusted gross income exceeds $75,000 if you’re single, or $150,000 if you’re married and filing a joint return. Adjusted gross income is a figure found on the front of your return, toward the bottom.)

Q: I have not read one article yet that explains what earned income is. I have retired and I have four means of income: I invest quite a bit in CDs, and have considerable interest income; I have . . . required withdrawals from IRAs; I have a pension plan; and I have Social Security. The only one I have [that would count] is Social Security; I have not read whether interest income, pension or required IRA withdrawals will count.

–H.D., Cumberland

A: If you’re partially or completely retired, but you’re not a low-income retiree, you still may be eligible for a rebate.

The special rules which apply to low-income retirees — rules which I’ve focused on so much in other columns and news articles — don’t apply to you. Different rules do.

For people in your situation, “The whole program is based on the 2007 tax return. So if you normally file a tax return, you don’t have to worry about the rules for those [people] that don’t normally file,” Riley said in an interview at the IRS’ regional headquarters in Boston.

So don’t worry about what counts as “earned income” or what counts as “qualifying income.” Those rules don’t apply to someone in your situation.

The types of income you described in your question to MoneyLine suggest that you must file a return each year, and you have a net tax liability.

As a result, your rebate amount will be based on your net tax liability as described above. Generally speaking, you’ll receive a rebate of between $600 and $1,200 if you’re married and filing a joint return, or between $300 and $600 if you use another filing status (such as “single” or “head of household”), Riley said.

Q: My question is [regarding] retired people who collect federal or state pensions instead of Social Security. Are they entitled to a rebate? . . .

– S.P., Somerset, Mass.

A: If you don’t ordinarily file a federal income-tax return, you need to have had at least $3,000 in “qualifying income” last year — such as Social Security or veterans benefits — to be eligible for a rebate.

Neither federal, state nor local government pensions count as qualifying income for this purpose.

However, many people who receive a federal, state or local pension wind up having to file a federal income-tax return each year — and showing a net tax liability on their returns.

If you do, chances are you’ll receive at least a minimum rebate, Riley said. Depending on your circumstances, you might qualify for a higher rebate — perhaps even the maximum amount described above.

Q: I am divorced [and] re-married. My wife and I filled out a 1040A rebate form . . . . My first wife . . . has not re-married. Is she eligible to collect [a rebate] . . . off half of my Social Security, which she has been receiving since she was 20 and she is now 81?

— E.A., Cranston

A: Your question appears to focus on that special group of people I mentioned above — low-income retirees who don’t ordinarily file a federal income-tax and whose main or only source of income is from Social Security benefits or other such items.

If that’s the case, and your ex-wife received at least $3,000 in Social Security benefits last year, she should be eligible for a rebate, Riley said.

She should file a Form 1040A and list the amount of her benefits on Line 14a. She should also write the words “Stimulus Payment” across the top of her return.

•If she’s a Rhode Island resident, she should mail her completed and signed return to: Department of the Treasury, Internal Revenue Service Center, Atlanta, GA 39901-0099.

•If she’s a Massachusetts resident, she should mail her completed and signed return to: Department of the Treasury, Internal Revenue Service Center, Andover, MA 05501-0099.

•If she’s a Connecticut resident, Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0099.

Also, the IRS is in the process of mailing out comprehensive information packages for people in your circumstances. These packages explain, in detail, the special rules for low-income retirees and others whose main or sole source of income is from Social Security benefits.

If you haven’t received such a package, or can’t wait to read it, obtain a copy at no charge by using the IRS Web site:

www.irs.gov

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moneyline@projo.com

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