Do the Economic Stimulus Payments have to be paid back?

Hello,
My mother only gets social security benefits and does not work. I have a 1040A form to fill out for her to receive her stimulus payment, but of course she does not want to do this if the money she receives has to be paid back. Does anyone know if this money that we are all receiving has to be paid back? She does not and has not had to file taxes for a long time.
Thanks for your help!

No, it does not have to be paid back. It's a rebate, not a loan. According to the IRS, the stimulus payment will not reduce taxpayers' 2008 refunds or increase the amount owed when filing 2008 returns.

Absolutely Not!!!
She should get $300.00 just file a return. Tax free also!!

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