The U.S. Treasury has begun pouring rebates into American households as part of an effort to stimulate the nation’s slumping economy.

When it’s over, the Treasury estimates that it will have distributed about $107 billion in rebates this year to more than 130 million households, including the following:

•About $400 million to more than 500,000 people in Rhode Island.

•About $2.4 billion to more than 2.9 million people in Massachusetts.

•About $1.3 billion to more than 1.5 million people in Connecticut.

Faced with skyrocketing fuel and food costs, it’s no wonder that MoneyLine readers are eager to obtain their share of the rebate bounty — and continue to ask rebate questions.

A man from Cranston wants to know why a married couple might receive less than the maximum rebate of $1,200:

Q: [I’ve heard] that couples earning $150,000 [or less] would get $1,200 [as a rebate]. If so, why didn’t we get the full $1,200? Nothing was ever mentioned about partial payments. . . .

— B.F., Cranston

A: Much of the news coverage about the rebate amounts has focused on round numbers — a married couple receiving either $600 or $1,200, for instance, or a single person receiving either $300 or $600.

But the rebate amounts listed above are actually ranges.

Thus, a married couple who filed a joint federal income-tax return may not receive either the minimum rebate of $600 or the maximum rebate of $1,200; they may receive an amount that falls somewhere in between.

Similarly, someone claiming another “filing status” on their return, such as single or head-of-household, may not receive the minimum rebate of $300 or the maximum rebate of $600; that person may receive an amount that falls somewhere in between.

Based on the information you provided in your question to MoneyLine, it appears that you received one of those “in-between” amounts.

Why? There are many possible reasons, said Deborah J. Hadden, former president of the Rhode Island Association of Enrolled Agents, which represents federally licensed tax practitioners.

For example, even if you’d otherwise be eligible for the maximum rebate, the Treasury will reduce your rebate if you’re delinquent on federal or state income taxes, child-support payments or federally backed student loans, said Hadden, owner of BRL Associates LLC, a tax-preparation firm based in Westerly.

Your rebate amount may also be reduced if your overall income exceeded a certain amount, a certain threshold. (In general, the threshold is $150,000 of adjusted gross income if you’re married, $75,000 if you’re single. Adjusted gross income is an amount found toward the bottom of your return.)

There’s another reason, too, as the following question from a woman in Florida shows:

Q: I have already received my tax refund check (soon after I filed my return) and received a rebate amount of $443. That seems like an odd amount. I do receive Social Security and railroad retirement (tier 2), and withdrew some money from my 401(k). Isn’t that an odd amount to receive?

— W.K., Jacksonville, Fla.

A: I’ll bet that the withdrawal from your 401(k) retirement-savings plan was taxable. As a result, it had an impact on the amount of your rebate, making your rebate one of the “in between” amounts as mentioned above.

Based on the information you provided in your question to MoneyLine, I assume that you’re single, retired, have no young children, and would normally qualify for a minimum rebate of $300 or a maximum rebate of $600.

But if the “net tax liability” on your return fell somewhere within that range, that’s what you’ll get for a rebate.

I’ll bet that, mainly as a result of your 401(k) withdrawal, your net tax liability wound up at $443. That’s why you received a rebate of $443.

Your situation is common, said Internal Revenue Service spokeswoman Peggy Riley. “Many people do not get the straight amount” of $300/$600/$1,200, she said.

Under the rebate program rules, the Internal Revenue Service uses a special definition of net tax liability. Find yours this way:

• Form 1040: If you filed your return on Form 1040, find your tax liability on Line 57. Add to that any child tax credit you claimed on Line 52. The result is your net tax liability for rebate purposes.

• Form 1040A: If you filed your return on Form 1040A, find your tax liability on Line 35. Add to that any child tax credit you claimed on Line 32. The result is your net tax liability.

• Form 1040EZ: If you filed your return on Form 1040EZ, find your net tax liability on Line 10.

Depending on your net tax liability, you may receive the minimum rebate amount, the maximum rebate amount, or somewhere in between.

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, your rebate will be $500. “It’s capped at whatever your tax liability was,” Riley said.

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

If you’re married and filed 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, your rebate will be $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.

Also remember that the calculation of your rebate will be explained in a special notice that the IRS will mail to you.

You may also find out how your rebate amount was figured — and its status — by using a new online tool available on the IRS Web site:

www.irs.gov

Click on the “Rebate Payment Questions?” link at the top of the page. Then scroll down to the “Where’s My Stimulus Payment?” link. (For more about this tool, please see the May 10 MoneyLine.)

Q: Is the rebate based on this year’s taxes or last year’s taxes? And if I did not file my taxes yet, will I still be able to file them and get my rebate?

— M.M., Providence

A: To obtain a rebate this year, you must clear a few hurdles. For example, you must file a federal income-tax return this year, covering 2007. If you file by Oct. 15, the IRS says you’ll receive your rebate by Dec. 31. (The IRS cannot issue rebates after Dec. 31, 2008.)

Q: What happens if you submit your tax form and you do not receive your rebate? Who do you call to get some information for that rebate?

— T.V., Narragansett

A: You may call the IRS toll-free at 1-800-829-1040. But keep this in mind: “The lines have been very, very busy,” Riley said. “A lot of people are calling, looking for their stimulus payments,” she said.

You may also use the IRS’s online tool, mentioned above, to check on the status of your rebate.

TODAY’S TIP: Why haven’t you received your rebate yet? Please see tomorrow’s MoneyLine for details.

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