1.Seems to me I read that the $600 rebate was to be shown on this year's 2001 IRS form. My spouse says it was a rebate of last year's taxes???
Who is correct?

Neither of you.

2.Also, I thought from my reading of various posts here that if we received the $600 and had to pay the IRS (we always have to pay), we have to count the $600 in our payment to the IRS?
Is this correct?

No.

3.and conversely, if we have a refund coming (never happen, sigh)the $600 is to be counted as part of the refund - already received - so we actually get $x amount back less the $600 we got already??
Is this correct?

No.

If you trust that the IRS got it right (they did), just look at the instructions for line 47 of the 1040 and don't try to make sense of it. From your posting I infer that it's not going to affect your return at all, and you have the $600 in your pocket. Don't spend it all in one place.

Phil Marti