• Tax rebates are federal checks made out to citizens.coins and bills image by sasha from Fotolia.com
  
  The Internal Revenue Service is the federal office that deals with both individual and business taxes in the U.S. IRS rules and regulations, in accordance with federal tax laws, govern how much citizens and companies are taxed. As per these rules, those who have overpaid their taxes are entitled to a rebate. Federal laws and IRS rules also provide rebates for citizens who have either purchased or made improvements to their homes.
  
  

Filing Taxes

• The most important rule for receiving a federal tax rebate from the IRS is also the first and most basic step of the process: filing a tax return. The taxes that are withheld from each paycheck are not in fact an exact amount of taxes owed, but rather an estimate based on pay level at a given job. Therefore, the IRS has no way knowing what taxpayers actually owe unless those citizens fill out the proper paperwork and send in the correct forms. In order to receive a tax rebate, rules stipulate that taxpayers must either file taxes electronically via the IRS website or by filling out IRS form 1040ez.
  
  

Rebate Allowance

• IRS rules stipulate that taxpayers are only entitled to a rebate if more taxes were withheld from their annual earnings than should have been. Federal laws placing taxable percentages on each of America's six tax brackets determine the amount of a citizen's annual income that may be withheld for tax purposes. For instance, in 2010 individuals making between $8,350 to $34,000 annually will pay 15 percent of that income in federal taxes. As per these rules, only those who have been taxed more than 15 percent by the federal government are entitled to an IRS tax rebate.
  
  

Homeowner Rebates

• IRS rules provide special rebates for homeowners under certain circumstances. The First-Time Homebuyer Tax Rebate is provided for new homeowners as a credit of 10 percent of the price the home, with a maximum allowance of $8,000 in 2010. The Home Energy Efficiency Tax Credit is another federal tax rebate. Designed to encourage energy efficiency, the credit provides homeowners who install energy-efficient windows, insulation, doors, roofs or heating and cooling equipment with a rebate of 30 percent of the installation price up to $1,500.