Taxpayers who are abroad (e.g., American expatriates) have an automatic tax return due date of June 16, although many seek further extensions to file because of the need to obtain assignment-related data or qualify for the Section 911 exclusion discussed in the text; see Veliotis, S. (2008, March 7). 2008 WTD 46-7 Stimulus Tax Rebate Deadline Poses Problems For Some U.S. Expatriates (Doc 2008-3913), Worldwide Tax Daily , for a discussion of rebate-related procedural problems for many Americans who cannot file an optimal tax return before October 15, 2008.
2.
For additional examples provided by the Internal Revenue Service, including some with partial phase outs, see "Stimulus payment scenarios" at http://www.irs.gov/irs/article/0,,id=177937,00.html#Scene .
3.
See Veliotis, S. (2008, March 25). 2008 TNT 58-29 A Better Way to Get Tax Rebates to Taxpayers (Doc 2008-5136), Tax Notes Today, for a detailed discussion of how the separate payment of the rebate (instead of integrating it into the 2007 annual income tax return Form 1040) introduces many procedural inefficiencies and fails to meet the Act's goal of quickly delivering the rebate.
4.
One of the questions in the "Frequently Asked Question" related to the rebates, available at http://www.irs.gov/newsroom/article/0,,id=179181,00.html, includes the following: "Q. I don't qualify for a stimulus payment based on my 2007 return. But my tax situation will be different in 2008. Will I qualify for any special benefit? A. Possibly. The 2008 tax instructions will include a worksheet to help those who did not qualify for a payment or those who received a reduced amount determine if they can obtain a benefit when they file their 2008 tax returns next year."
