Are there any eligibility requirements or restrictions for receiving the rebate?

Yes, there are eligibility requirements and restrictions for receiving the Economic Stimulus Payment Rebate. To qualify for the rebate, an individual must have a valid Social Security number, not be claimed as a dependent on someone else's tax return, and have a certain income level. The income limit varies depending on the filing status and is subject to phase-out limitations. Additionally, non-resident aliens, individuals who do not file federal tax returns, and estates or trusts are not eligible for the rebate. Furthermore, individuals with overdue child support payments may have their rebate reduced or withheld. It is important for individuals to review the specific eligibility criteria and restrictions outlined by the Internal Revenue Service (IRS) to determine their qualification for the Economic Stimulus Payment Rebate.