Judging by your continuous e-mails and letters, taxpayers this year are more confused than ever.

I'll focus today on the two issues you've asked about the most: the so-called recovery rebate credit and the additional standard deduction for property taxes.

Tax laws are complex, and I can give only generalized information. Anybody with a specific issue or question should consult a qualified tax professional.

With that caveat, let's tackle this representative question, which illustrates two misconceptions:

Q: I'm confused. Are there two separate categories in the recovery rebate program? My wife and I are over 65 and did not itemize, and our property taxes were $5,000. So I think we are eligible for the $1,000 you wrote about. However, on the recovery rebate credit worksheet, it works out that we are to receive $1,200.

A: The first misconception is that you're lumping together two separate things -- the recovery rebate credit and the standard deduction for property taxes. Let's take them one at a time.

-- The recovery rebate credit amounts to a second chance for taxpayers who did not qualify for the economic stimulus payment from the government in 2008, or at least not all of it.

Last year, most Americans received checks from the government based on their income, number of dependent children and other factors reported on their tax returns for 2007. The maximum amount was $600 per person ($1,200 for joint filers) plus $300 for every qualifying child.

Those who received the maximum amount last year, as I did, cannot claim the recovery rebate credit now. Continued...