New Provision in Law Allows More Families to Receive Economic Stimulus Payments Published June 20, 2008 By Melissa Barlow Spangdahlem Tax center SPANGDAHELM AIR BASE, Germany -- Undoubtedly, either you or someone you know has been affected by the stipulation in the Economic Stimulus Act of 2008 that stated that if your foreign spouse does not have a Social Security Number (SSN) issued to them, both individuals filing a joint tax return would be ineligible to receive the Economic Stimulus payments that most taxpayers have already received. On Tuesday, June 17, 2008, the President signed into law the Heroes Earnings Assistance and Relief Tax Act of 2008, which amended the Economic Stimulus Act of 2008. One provision in the new bill would allow active duty and reserve members of the U.S. military to receive the Economic Stimulus payments if they were married to a foreign spouse at anytime during the taxable year. Unfortunately, the new bill does not cover civilians living overseas. Whether a retiree, contractor, DoD civilian or an expatriate, taxpayers who are married to a foreign spouse without an SSN will remain ineligible to receive the payments. For those individuals who did not receive the stimulus payments due to the stipulation in the original bill, nothing will need to be done to receive the payments. The Internal Revenue Service will automatically produce the payments for those now considered eligible under the new Act. The method of payment for the stimulus payments will be determined by the method of payment selected on the 2007 tax return. If the refund was received by direct deposit, stimulus payments can be expected in the same bank account in the coming weeks. If the refund was received by check, the stimulus payment will also be received as a check. Be aware that there are phishing scams running rampant across e-mail accounts. The IRS will never contact individuals regarding stimulus payments by e-mail. If you have not yet received your payment, do not give personal information online or to anybody who calls claiming to work for the IRS. The Economic Stimulus Act of 2008 and the Heroes Earnings Assistance and Relief Tax Act of 2008 are complex tax laws. For further information, contact the Spangdahlem Tax Center at 452-1040 or consult the IRS website at www.irs.gov.