Can I claim the rebate on behalf of someone else?

No, you cannot claim the Economic Stimulus Payment Rebate on behalf of someone else. The rebate is only available to eligible individuals who meet specific criteria such as income limits, filing status, and residency. Each eligible individual is required to file their own tax return to claim the rebate. It cannot be claimed by a third party, including family members, friends, or tax professionals. The intention behind this rule is to ensure that the rebate reaches the individuals who are entitled to it, allowing them to directly benefit from the economic stimulus. Therefore, it is necessary for everyone who qualifies for the rebate to file their own tax return to claim it.