who's eligible:
Most taxpayers who claimed the child tax credit on their 2002 return and who have at least one child born after 1986.

who's not:
Parents with income last year of less than $10,500 don't qualify and therefore will not receive a check.  And a family that did not qualify for the maximum $600-a-child tax credit in 2002, such as a married couple with three children and income between $10,500 and $26,625, will not receive a check either, according to the Center on Budget and Policy Priorities.  On the upper end, the credit begins to phase out for single filers with more than $75,000 in taxable income, and joint filers with more than $110,000 in taxable income.

amount:
Up to $400 for each qualifying child.

how checks are distributed:
The government will send them automatically, based on 2002 tax returns.  You don't need to call or fill out a form.

when:
The first round of checks was mailed Friday, for taxpayers with Social Security numbers ending in 00-33.  Another mailing will go out Aug. 1, for taxpayers with Social Security numbers ending in 34-66.  A third mailing will go out August 8 for taxpayers with Social Security numbers ending in 67-99.  Notices will be mailed several days in advance.

why now:
The government recently raised the 2003 child tax credit from $600 to $1000 as part of the $350 billion Jobs and Growth Tax Relief Reconciliation Act.  Under the law, the Treasure Department must provide the difference as an advance payment to each eligible taxpayer this summer.

how long will it last:
The law increases the credit to $1000 for 2003 and 2004.  It will then fall back to $700 in 2005 and gradually increase to $1000 in 2010 under another tax law passed in 2001.

if your child was born this year:
Claim the full $1000 on your 2003 return.