Q: On the rebate: . . . I am single, head-of-household, [and claim] my mother as dependent. Is she eligible for the rebate? I know I will be. But because I claim her as a dependent, would she be eligible for the rebate?

– J.W., Cranston

A: No.

This is the first time I’ve focused on this particular rebate issue, and it’s a timely one, for many MoneyLine readers have been asking similar questions.

The new federal economic stimulus law, which made the rebates possible, makes it clear that only an “eligible individual” may receive a rebate.

And someone who can be claimed as a dependent on another’s return doesn’t count as an eligible individual, the law says.

Some MoneyLine readers have concluded that this provision applies only to young dependents, such as high school and college students.

But it also applies to older dependents, such as an elderly parent, said Internal Revenue Service spokeswoman Peggy Riley.

Thus, while you may well be eligible for a rebate, your mother won’t be (although you may well be able to claim a dependency exemption for her on your return).

Q: I am on Social Security disability and I don’t usually have to file a return. I won a small poker jackpot of $1,300 last year. I was wondering if I could file electronically and if I have to report that. . . .

– E.T., Los Angeles, Calif.

A: You’ll probably be eligible for a rebate, Riley said. File a U.S. Form 1040A and include your gambling winnings, she said. Also list your Social Security disability benefits (which count as “qualifying income” for rebate purposes), Riley said.

And yes, you may file electronically. Consider using the IRS’ Free File program, which was recently broadened to allow for the electronic filing of such returns, at no charge.

Go to the home page of the IRS Web site:

www.irs.gov

Click on the “Free File” link, and follow the instructions. Use only those participating firms listed under the “Free File — Economic Stimulus Payment” banner.

Don’t forget, too, that many volunteer organizations are willing to prepare and file such a return on your behalf at no charge – and may do it electronically, too. (The volunteers can also advise you as to what, if any, filing requirement and tax liability you may have at the state level.)

To locate a site near you, call the IRS’ Volunteer Income Tax Assistance (VITA) program toll-free at (800) 906-9887, or the AARP Tax-Aide program toll-free at (888) 227-7669, or use this Web site:

www.aarp.org/taxaide

Q: The bulk of my income is from Social Security, more specifically from my late husband’s Social Security. When I file for [a] stimulus payment, do I put his and my Social Security numbers, since it is under his number that I receive the benefits?

– M.W., Cranston

A: You’re talking about the special rebate rules that apply to people whose main or sole source of income is from Social Security benefits.

If that’s the case, in order to obtain a rebate, you must have had at least $3,000 last year in “qualifying income” — such as Social Security benefits — and you must file a return.

Assuming that your late husband died some time ago, and that you’re receiving Social Security survivor benefits, list the entire amount of those benefits on your return, Riley said. List your Social Security number; don’t list his, she said.

(However, if your husband died last year, or earlier this year, file a joint return, listing his benefits and yours, and listing both Social Security numbers, Riley said.)

The IRS is in the process of mailing a comprehensive information package to people in your situation that spells out the rules in more detail than I can list here. If you haven’t received yours, or can’t wait, obtain a package from the IRS Web site:

www.irs.gov

TODAY’S TIP: If you’re married, when should you start collecting Social Security retirement benefits?

The later the better. That’s the general rule, and it’s outlined in a new publication from Boston College’s Center for Retirement Research.

If you start collecting as soon as you’re eligible — generally age 62 — you’ll suffer a reduction in the amount of your monthly benefit. When you die, your spouse will probably receive a reduced benefit, too.

So, as a general rule, your best bet may be to at least wait until your full retirement age, if not later, to start collecting. That way, you’ll receive the full amount for which you’re entitled, and your spouse will receive a full survivor benefit when you die.

(Full retirement age used to be 65; now it’s later. Your full retirement age depends on when you were born. For example, if you were born between 1943 and 1954, your full retirement age is 66.)

Remember, this is only a summary of a complex topic. To learn more, read “When Should Married Men Claim Social Security Benefits,” an eight-page issue brief just published by the center. It’s available at no charge on the Center’s Web site:

www.bc.edu/crr

Questions about your money matters? Call us at (401) 277-7484 and leave a message, or e-mail:

moneyline@projo.com

Whether you phone in or e-mail your question, please be sure to include your name, home town and home phone in case we need to reach you. Sorry, no personal replies; as many questions and issues as possible will appear here.