DAYTON, Ohio -- The IRS began sending out rebate checks Monday by direct deposit to taxpayers eligible for the economic stimulus package approved by Congress.

In total 130 million taxpayers will receive up to $600 per person or $1200 per couple.

Eric Erickson, a spokesman for the IRS, said the mailing schedule for the rebate checks is linked to the last two digits of the taxpayers’ Social Security number.

People with lower numbers will receive their checks beginning in May. People with higher numbers will not see their checks until July.

Here are some of the most common questions from readers of WHIOTV.COM, along with a response from the IRS.

1. Income Eligibility

What is the financial limit for receiving the rebate check? I was told anyone earning over $100,000. would not receive one. Is this a gross income figure or adjusted income for tax purposes?- Michael

IRS- The amount a taxpayer receives begins to phase out for taxpayers starting at $75,000 of Adjusted Gross Income for single taxpayers and $150,000 AGI for married couples filing a joint return.

Here's how the phase out works: take the amount of income over the threshold amount and multiply it by 5 percent. The taxpayer will reduce their payment by that number.

For instance, a single taxpayer who makes $80,000 would take 5,000 (which is the amount over the $75,000 threshold) and multiply that by 5 percent, which equals 250. The taxpayers in this situation would reduce their payment by $250.

2. Check Mailing Schedule

When can I expect my rebate check ? I have already received my refund check back in March...- Jonathon

IRS- Check IRS for the latest Payment schedule. Taxpayers receive their money based on two factors: 1. The last 2 digits of their Social Security Number 2. Whether they chose direct deposit for their refund or are having a paper check mailed to them.

3. Joint Filing

If my husband owes back support to a former spouse, will I still receive my check? Or might that also be applied to what he owes in back child support? – Neva

IRS- The economic stimulus checks will work just like a normal federal tax refund in that any part or all of a taxpayer’s payment can be used to pay past-due federal or state income taxes or non-tax federal debt—such as student loans or child support.

4. SSI Income

My daughter worked last year but only made $2,890 and she was on SSI. Can she count her SSI too for that rebate check? – Shirley

IRS- Supplemental Security Income, otherwise known as SSI,does not count as qualifying income for the stimulus payment.

5. Distribution Method

If you received an income tax refund by direct deposit, will the stimulus payment also occur by the same direct deposit method? This would be preferable in my case. – Stan

IRS- Taxpayers who received a refund when they filed their 2007 tax return will receive their Economic Stimulus payment by whatever means they received their refund.

Taxpayers who had their refund Direct Deposited into their bank account will have their rebate deposited into the same account.

6. Owed Back Taxes

Would like to know since I owe back taxes but I am on payments plans. I would like to know if I will get my check or if it will go to pay off balance owed . – Anonymous

IRS- As a condition of a taxpayer's installment agreement--or payment plan--any refund due to them in a future year will be applied against the amount they owe.

Therefore, they may not get all of their refund if they owe certain past-due amounts, such as federal tax, state tax, a student loan, or child support.

The IRS will automatically apply the refund to the taxes owed. The economic stimulus checks will work just like a normal federal tax refund in that any part or all of a taxpayer’s payment can be used to pay past-due federal or state income taxes or non-tax federal debt—such as student loans or child support.

7. Direct Deposit

I would like to know if I can request direct deposit before the rebate checks are issued. I received a check for my first income tax check and did not provide direct deposit info. Is it too late? Can I go back to Instant Tax and ask them to update the info or must I wait for the check to be mailed on 05/16? – La Tanya

IRS- Taxpayers who received a refund when they filed their 2007 tax return will receive their Economic Stimulus payment by whatever means they received their refund.

Taxpayers who had their refund mailed to them will receive their rebate check in the mail as a paper check. Taxpayers cannot change the method by which they receive their rebate.

8. Mail or Direct Deposit

Always in the past I have had my tax return direct deposited into my checking account. I always file online and electronic file. This year I did not get anything back nor did I owe anything and electronic file now comes with a fee. I filed by regular mail and did my taxes by hand. Will they mail my check or direct deposit it? – Christina

IRS- Taxpayers who provided Bank routing and account numbers on their 2007 tax return when they filed their 2007 return will receive their rebate by Direct Deposit. All other taxpayers will receive their rebate as a paper check in the mail.

9. Tax Free?

Will we have to pay taxes on this check next year? Will it be considered income? – Kim

IRS- The Economic Stimulus Payment will not impact a taxpayer's 2008 taxes—it will neither increase the amount of taxes a taxpayer owes in 2009, increase a taxpayer’s 2008 taxable income nor will it reduce a taxpayer’s refund next year.

10. Senior Citizens

Some seniors in my building are confused about filing a tax return which they haven't done in years--is it too late to help them get the $300.00 rebate?? Also how much are they allowed to make before it is taxable? – Rich

IRS- Taxpayers have up until October 15, 2008 to file a return to receive their Economic Stimulus payments.

How much, if any, of a taxpayer's social security benefits are taxable depends on their total income and marital status. Generally, if Social Security benefits were their only income, their benefits are not taxable.

If a taxpayer received income from other sources, their benefits will not be taxed unless their modified adjusted gross income is more than the base amount for their filing status.

Their taxable benefits and modified adjusted gross income are figured in a worksheet in the Form 1040A or Form 1040 Instruction booklet. For more information, visit IRS.gov