The checks are really just an advance refund on your 2008 taxes. They are implementing tax credits that will apply for next year, and these checks are going out now...instead of next April.

Yes, your refund will be reduced if you or your spouse have back child support. You can call the IRS to determine how much - I'm not sure if the entire thing will be taken, or just a portion.

You'd be surprised how many tax returns I had to file for people who haven't filed in decades, but had to file this year just to get the refund. I'm wondering if this all isn't just a scam to get updated addresses for the IRS for everyone. Who knows. I think it's all a crock and it won't help our economy one bit. People who really need it are just going to pay down credit cards. Those with extra are going to temporarily buy something....but one big purchase doesn't create more jobs. Just a temporary gain. Stupid plan, in my opinion. But then again....I could really use the $$ right now!!!