Sales Tax Rebate

1999 Sales Tax Rebate:  The time for filing for the 1999 rebate is extended to June 15, 2000. Taxpayers who file a 1997 income tax return with at least $1 of liability or file a claim for the 1997 property tax rebate by June 15, 2000 will receive a rebate based on the 1999 rebate table.

2000 Sales Tax Rebate:  A sales tax rebate of nearly $635 million will be distributed to eligible taxpayers beginning in July.

Core Group of Rebate Recipients:  People filing a 1998 income tax return with at least $1 of liability or a claim for the 1998 property tax rebate by November 30, 2000 receive the amount shown on the table based on their income and filing status. The qualifications for this group of rebate recipients is the same as the 1999 sales tax rebate.

Social Security and Railroad Retirement Recipients: People at least 18 years of age with social security income or railroad retirement benefits in 1998 but not otherwise eligible will receive the minimum amount for single filers.

Dependents:  People claimed as dependents on other returns will receive 35% of the amount shown on the table for single filers based on their income.

Other Income Tax Filers:  People who file a 1998 income tax return in order to claim a refundable credit (e.g. working family credit, dependent care credit, or education credit) or a refund of taxes withheld or estimated payments made or in order to meet filing requirements, and who are not claimed as a dependent on another return, receive the minimum amount based on their filing status.