Any economic stimulus payment you received is not taxable for federal income tax purposes but reduces your recovery rebate credit.

This credit is figured like last year's economic stimulus payment, except that the amounts are based on tax year 2008 instead of tax year 2007. The maximum credit is $600 ($1,200 if married filing jointly). See the instructions for line 9 on page 17.

If your economic stimulus payment was directly deposited to a tax-favored account and you withdraw the payment by the due date of your return (including extensions), the amount withdrawn will not be taxed and no additional tax or penalty will apply. For a Coverdell education savings account, the withdrawal can be made by the later of the above date or June 1, 2009.

You may be able to take the EIC if you earned less than $12,880 ($15,880 if married filing jointly). See the instructions for lines 8a and 8b that begin on page 12.

Temporary tax relief was enacted as a result of May 4, 2007, storms and tornadoes affecting the Kansas disaster area. For more details on the tax benefits provided by this relief, see Pub. 4492-A.

Temporary tax relief was enacted as a result of severe storms, tornadoes, or flooding affecting Midwestern disaster areas after May 19, 2008, and before August 1, 2008. For more details on the tax benefits provided by this relief, see Pub. 4492-B.

You may be mailing your return to a different address this year because the IRS has changed the filing location for several areas. If you received an envelope with your tax package, please use it. Otherwise, see Where Do You File? on the back cover.