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The Recovery Rebate Credit is the equivalent of a second-chance stimulus payment, or replacement tax rebate check, for those who did not receive a full tax rebate in 2008.

The recovery rebate is meant to be claimed by people who didn't qualify for the full 2008 tax rebate, but whose circumstances have changed, and they are now eligible for a larger amount.

It is important to note that this rebate is not the same as a 2009 tax rebate that many believe should be part of the 2009 economic stimulus package.

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