Tax: Who "received" the stimulus check?

[Sam]

Early in 2008, a married couple received the standard $1,200 stimulus check. They filed jointly for the 2007 tax year.

Divorced this year, they are filing single for 2008. But they have to report the stimulus money received. How?

50% for each?
100% for one, and 0 for the other?

Thanks,
Sam

 

[SecondCor521]

The 2008 stimulus checks did not need to be reported as income, so $0 for both.

2Cor521

 

[kaneohe]

50% (not as income but as stimulus rebate received)
Claiming the Recovery Rebate Credit If Your Filing Status Changed

 

[Sam]

Thanks kaneohe.

 

[FinanceDude]

What's a stimulus check??