Found this in the FAQ section:
If you had no net income tax liability for 2007, you are usually getting a minimum payment of $300, if you are single, or $600, if you are married filing jointly, as long as you had qualifying income of at least $3,000 in 2007. To figure your qualifying income, add together the following amounts:
- Wages that are reported on Form W-2.
- Net self-employment income that is taken into account in computing taxable income.
- Social Security benefits reported in box 5 of the 2007 Form SSA-1099 you received in January 2008. If you don’t have this form, you can estimate your annual benefit by multiplying your monthly benefit by the number of months (usually 12) you received benefits during 2007.
- Certain Railroad Retirement benefits reported in box 5 of the 2007 Form RRB-1099 you received in January 2008.
- Veterans’ benefits received in 2007, including veterans’ disability compensation and disability pension or survivors’ benefits received from the Department of Veterans Affairs. You can estimate your annual benefit by multiplying your monthly benefit by the number of months during 2007 you received benefits.
- Nontaxable combat pay if you chose to include it as earned income on your 2007 return.
