Joshua Wright’s son, Lenny, was born last year. As a result, Wright, 25, of Warwick, with his wife, Leigh Salsberry, qualifies for a $300 recovery rebate now, on his 2008 return.

The Providence Journal / Steve Szydlowski

For most people, last year’s federal tax rebates are yesterday’s news.

But for some, the current tax-filing season offers a second bite of the apple — another chance to claim one of the rebates that resulted from the 2008 federal economic stimulus law.

That law created a new, one-time federal income tax break, called a recovery rebate credit. It appears on federal income tax forms this season, the ones that cover the 2008 tax year.

Most people did not have to wait until now to claim the credit. Instead, they received their credit in the form of a rebate, which the U.S. Treasury issued last year.

Altogether, the Treasury wound up distributing more than 119 million rebates, totaling $96.3 billion, according to the Treasury’s final tally published in January.

But because of the way the rules work, some people who did not receive a rebate last year may be eligible to obtain one now, as a rebate credit on their federal returns, said Bob D. Scharin, senior tax analyst from the tax and accounting business of Thomson Reuters.

Others who received a less-than-standard rebate amount — or none at all — and whose circumstances changed last year may qualify for the credit, said Jacquelyn H. Tracy, president-elect of the Rhode Island Society of Certified Public Accountants.

In general, the credit can be worth as much as $600 if you are single or $1,200 if you are married and filing a joint return. Families may receive an additional rebate of up to $300 per child, said Internal Revenue Service spokeswoman Peggy Riley.

The credit can reduce your tax liability, generate a refund or increase the amount of the refund that you would otherwise be eligible to receive, Scharin said.

The credit is figured in much the same way last year’s rebate was. But there is a big difference: Last year’s rebates were based on information on your return covering 2007; this season’s credit is based on information on your return covering 2008, Riley said.

Some taxpayers’ circumstances changed in the meantime, so they may be eligible this season for a recovery rebate credit.

Maciej and Karina Copija of West Warwick received a rebate last year, but it did not include the additional $300 amount for their child, Maya, because she born in May 2008.

As a result, the couple were able to claim that additional amount on the federal return they recently filed, said Mrs. Copija, 26, while dining with her daughter last week at Warwick Mall.

Following are some other circumstances in which you may be eligible for the recovery rebate credit:

•If you could be claimed as a dependent on your parents’ return for 2007, you were not eligible for a rebate. But if you were on your own in 2008, and must file your own return, you are probably eligible for your own rebate credit now, said Henry W. Stad of Rumford, local coordinator and tax counselor for the AARP Tax-Aide program.

•If you received less than the standard rebate amount last year (generally $600 if you were single, $1,200 if you were married and filed a joint return), it is probably because your federal income tax liability for 2007 fell below a certain threshold, Scharin said. But you may be able to make up the difference this season through the credit if you earned enough in 2008 to boost your federal tax liability, Scharin said.

•If your 2007 adjusted gross income exceeded a certain threshold (generally $150,000 for a married couple filing a joint return, $75,000 for others), your rebate amount last year was reduced — perhaps to zero. Those same income limits apply to the recovery rebate credit.

But if your income went down last year, you may be eligible now for a rebate credit, said Tracy, a partner at Mandel & Tracy, LLC, a CPA firm in Providence.

This may be the case if, for example, you had losses from the sale of stock or other such assets amid the market downturn last year, she said.

CLAIM THE CREDIT on Line 70 of your U.S. Form 1040, Line 42 of your U.S. Form 1040A, or Line 9 of your U.S. Form 1040EZ.

The calculation can be complicated, especially if you are doing your own return on paper. You must complete a lengthy and detailed worksheet, which takes up nearly two pages of the U.S. Form 1040 instructions.

It is so complex that the IRS has issued special guidance this season to help taxpayers find their way through the maze of rules. (Earlier this season, about 15 percent of all electronically filed returns contained errors in the calculation of the rebate credit, Riley said.)

To avoid such problems, you may be better off letting the IRS calculate the credit for you; enter the letters “RRC” on the line that deals with the recovery rebate credit, Stad said.

Keep in mind that the clock is ticking: You may claim the credit only on the federal return you are filling out now, which is due April 15. (Though you may still claim the credit, assuming you are eligible, if you obtain an extension to the deadline, Scharin said).

Joshua Wright’s son, Lenny, was born last year. As a result, Wright, 25, of Warwick, qualifies for a $300 recovery rebate now, on his 2008 return; he said he plans to use the money to help pay for a bigger apartment.

But he has not filed his return yet because he is still waiting for his Form W-2 wage statement from his employer, a restaurant company.

Following are some other points to remember about the rebate and credit:

•If you received a full rebate last year, and your circumstances did not change in 2008, you are not eligible for a recovery rebate credit now, Riley said.

•If you received a rebate last year, it is tax-free. So do not count it as income on the return you are preparing now, Stad said. (You do have to list your rebate amount on the worksheet. “It’s just to see if you qualify for more” money through the credit, Riley said.) Where, when to file

Income-tax returns are due by midnight April 15.

You may obtain a six-month extension to the deadline, but it is an extension for filing, not for paying; you still must pay what you owe by April 15 to avoid penalty and interest.

Taxpayers in Rhode Island who file paper returns must mail or otherwise have them conveyed to an IRS processing center in Kansas City, Mo. In previous years, Rhode Island taxpayers mailed their paper returns to an IRS center in Atlanta.

The correct address is included in tax packages that the IRS mailed earlier this season. Those who did not receive a package can find the correct address on the back cover of the instructions to U.S. Form 1040, 1040A and 1040EZ.

ndowning@projo.com