Stimulus check question

Probably, neither should have received a stimulus payment:

A: You won?t get a stimulus payment in 2008, if any of the following apply to you:

You can be claimed as a dependent on someone else?s return (whether or not you actually are claimed as a dependent on someone else's return). For example, this would include a child or student who can be claimed on a parent?s return.

Did the elder daughter's return claim an exemption for herself?

Anyone who was a dependent of another taxpayer in 2007, was not eligible for an ESP. The same rule applies for the 2008 Recovery Rebate Credit. Anyone who is a dependent of another taxpayer in

If your 16 year old received an ESP based on her own 2007 tax return it means that 1. She filed as single and claimed her own exemption and 2. She had qualifying income of at least $3000.

It also means that no one else could have claimed her as a dependent.

Whichever taxpayer claimed the 13 year old as a dependent was eligible for the $300 ESP for the dependent if the taxpayer qualified for the ESP also. If that taxpayer was not eligible for the ESP, the taxpayer has another chance to qualify for the Recovery Rebate Credit based on the 2008 tax filing. If that taxpayer does qualify in 2008, then there is a credit of $300 for each qualifying child under age 17 reported as a dependent.