More than 130 million people are expected to get a rebate from the federal government this year as part of an effort to boost the economy. All the payments will be made through the Internal Revenue Service.

Many wonder how the whole process will work, so KATU.com is providing this Q & A to answer the most common questions. We'll update this with more information as it becomes available. Click here to get the latest from the IRS on the rebates.

How do I know if I am eligible for a payment?

Most taxpayers who usually get a refund on their federal income taxes will receive the rebate. The IRS will determine the eligibility when you file your 2007 tax return. But you have to file that tax return to get a rebate. Click here to learn more.

What does the IRS use to determine my eligibility and rebate amount?

Your federal 2007 tax return. That's why you have to file it to get any rebate.

What if I have very low or no income?

Even people who do not owe the federal government any taxes could still receive a rebate if their tax return shows they had $3,000 or more in "qualifying income." Click here to learn more.

What is included in qualifying income?

• Wages
• Net self-employment income
• Social Security benefits
• Railroad retirement benefits
• Veterans' disability compensation
• Pension
• Survivors' benefits from the Department of Veterans Affairs
  * Supplemental Security Income (SSI) does not count

What if I am not usually required to file a tax return?

Even people who are not usually required to file a tax return must file a 2007 return in order to let the IRS know about their qualifying income so they can get a rebate. They won't get a tax bill and won't owe money in the future because of the rebate, the IRS said.

Who is not eligible?

• Anyone who can be claimed as a dependent on someone else's tax return
• People who cannot show they had $3,000 or more in qualifying income in 2007.
• Anyone who does not have a valid Social Security Number is not eligible for the payment. That includes people who file tax returns using an Individual Taxpayer Identification Number (ITIN), an Adoption Taxpayer Identification Number (ATIN) or any other identification number issued by the IRS.

How much money will I get?

Most individuals will get up to $600 or up to $1,200 if they file a joint return with their spouse. Notice it says "up to" – meaning not everyone will get the maximum. The IRS figures out the amount based on your 2007 tax return.

How much money will I get if I have low or no income?

You can receive $300 as a single person or $600 on a joint return as long as you can show the $3,000 in qualifying income.

What about benefits for children?

You will get an extra $300 for each child who qualifies for the child tax credit and has a valid Social Security Number.

What if I am in a higher income bracket?

Those who make more than $75,000 a year or $150,000 with their spouse will get less money - $50 less per $1,000 they make over those amounts.

For example, a person who has an income of $85,000 a year will receive $500 less on their rebate.

When will I get mine?

The IRS will begin sending taxpayers their payments in early May. The payments will continue over several weeks during the spring and summer.

Will the IRS send me a notice about my rebate before I receive the money?

Yes, most taxpayers will receive a notice confirming their eligibility for the rebate as well as how much they will receive and an estimate on when they will receive it.

What if I file my tax return late?
The IRS will continue sending payments until Dec. 31, 2008.

What's the fastest way to get my rebate?

Have it sent by direct deposit, the IRS says.

How do I get my rebate sent by direct deposit?

Choose to have your refund in your 2007 tax return sent by direct deposit, the IRS said.

How will this rebate be treated if I owe back taxes?

Like regular tax refunds, rebate money will be used to offset any outstanding tax or non-tax liabilities.

Will I be taxed on the rebate?

The IRS says no - you won't owe tax on your payment when you file your 2008 federal return. But the agency says: "You should keep a copy of the IRS letter you receive later this year listing the amount of your payment. You will need to know this amount next year when you fill out your 2008 return."

What if I move after filing my 2007 tax return?

You should file a change of address form to the IRS and to the U.S. Post Office.