The good news surrounding the federal income tax rebates just keeps rolling in.

First, Uncle Sam declared that taxpayers do not have to report the rebates as income on next year's tax returns.

Yesterday, the Pennsylvania Department of Revenue said Pennsylvanians need not declare the rebates on their state returns, either.

The revenue department ruled that the rebates -- including a maximum of $600 for singles, $1,200 for couples and an extra $300 per child -- do not fall under any of the eight classes of income subject to state taxes.

President Bush signed legislation last week authorizing the rebates aimed at goosing the sagging economy. The checks are to start going out in May.

The majority of Americans qualify for the maximum rebates of $600 for singles and $1,200 for couples. But even people who don't earn enough to pay any federal income taxes, but make at least $3,000 -- including people whose only income is from Social Security -- will get the minimum $300 rebate.

The catch is no one gets a rebate unless they file a federal tax return. That means people who normally aren't required to file because they don't earn enough to pay taxes will have to do so this year if they want to get their money. The Internal Revenue Service is advising taxpayers who don't normally file a return to use form 1040A.

Free tax-preparation assistance for low-income and elderly taxpayers is available through the Volunteer Income Tax Assistance program (call 1-800-906-9887 to locate the nearest VITA site) and through an AARP Tax Aide site (1-888-227-7669).

For more information about the rebates, visit www.irs.gov and click the "Rebate questions?" link on the home page.