I don't think your husband could be considered a dependent for your 2007 tax return. For the tax rebate, that is for 2008, not 2007. The federal give 2008 tax rebate first, by the end of 2008, if you are eligible for more tax rebate, you could claim more, if you were paid more than you deserve, the federal will not ask for refund on that tax rebate part either. If your husband has income in 2008, he could be eligible for the tax rebate.