just remembered--most of us have been around for awhile.  back in '06 or '08, there was a 'make work pay credit' of $400, i think.  however people receiving non-taxable Veterans Affairs (VA) benefits rec'd $250 in their VA checks-so while I computed a credit of $400 on the 1040-client rec'd  $400 less of a refund with a letter that said they already rec'd a payment from the VA. ( didn't know i had that many disabled vets in my practice and they were working 40 hour a week jobs!)  so i am expecting that if rebate is incorrect IRS will reduce the refund and i will have to explain that to the client