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http://www.irs.gov/irs/article/0,,id=180250,00.html

http://www.irs.gov/newsroom/article/0,,id=181997,00.html

Economic stimulus payments will be issued according to the last two-digits of the main filer's Social Security number. For joint filers, the payments will go out based on the person listed first on the return. Payments will be made by either direct deposit or paper check, consistent with how people filed their 2007 tax return. 

If you have questions after reading the below schedule of payments, please contact
1-800-829-1040.

People who use direct deposit also will be among the first to receive the payments starting April 28. Direct deposits will be made daily and completed by the date listed below:

DIRECT DEPOSIT

PAPER CHECK

People who file a return after April 15 will receive their economic stimulus payment, but probably later than the schedule shows. A return must be filed by October 15 in order to receive a stimulus payment this year. See the online calculator for an estimate of the amount you will receive. 

A small percentage of tax returns will require additional time to process and to compute a stimulus payment amount. For these returns, stimulus payments may not be issued in accordance with the schedule above, even if the tax return was processed by April 15.

When & How?

Q. When will I receive my Stimulus Payment?

A. The Treasury Department will make payments starting in early May. Early filers, especially those who choose direct deposit, will get their payments first.

If the IRS finishes processing your return by April 15, you will most likely get your payment based on this schedule. If you choose direct deposit, this means your payment will arrive on May 2, May 9 or May 16. If you do not choose direct deposit, checks will be mailed between mid-May and mid-July. For this initial batch of stimulus payments, the payment date will be based on the last two digits of your Social Security number. [Updated 3/19/08]

Q. I filed my return on time, but I haven’t received my stimulus payment, even though the payment date listed for my Social Security number has passed. Why?

A. In general, the payment schedule only applies if your return was received and the IRS finished processing your return before April 15. If you filed your return on time, but close to the April 15 deadline, the IRS may not have finished processing it before April 15.

Processing times for tax returns and stimulus payments vary. If you are getting a regular income-tax refund, the IRS will send you that refund first. Normally, your stimulus payment will follow one to two weeks later.

If you are not expecting a regular tax refund, your stimulus payment should arrive a minimum of six weeks after you file.

Q. I filed after April 15 and the payment date for my Social Security number has passed. How long will it take for me to get my stimulus payment?

A. It will generally take a minimum of six weeks after you file your return to get your stimulus payment.

Q. Will my stimulus payment be included in my regular tax refund? Will the checks or direct deposits come at the same time?

A. No and no. There will be two payments. You will receive one payment for your regular tax refund and later you will receive a separate stimulus payment.

Q. To which address is a stimulus payments mailed? 

A. The stimulus payment will be mailed to the last known address the IRS has on file. [New 4/11/08]

Q. Are there plans for the IRS to launch a “Where’s My Rebate” online application?

A. Yes, an application is being developed. [New 4/14/08]

Q. I have moved since filing my 2007 tax return. How will my payment reach me?

A. You should file a Form 8822 with the IRS and a change of address notice with the U.S. Postal Service. This will ensure your check is sent to your new address. Without your current address, the check could be returned to the IRS as undeliverable.