English to Polish Law/Patents Law: Taxation & Customs

However, if the net income tax liability on your 2007 federal income tax return is less than $300 and you had $3,000 or more in qualifying income, the amount of your stimulus payment is $300. "Qualifying Income" refers to wages, net earnings from self-employment that is includible in taxable income, Social Security benefits, certain tier 1 Railroad Retirement benefits, certain disability compensation, disability pension or survivors' benefits received from the Department of Veterans Affairs, and nontaxable combat pay (if it was listed on your tax return).