The Minnesota Department of Revenue is making a third attempt to get one-time tax rebate checks to thousands who have not received them or failed to cash the ones they previously got.

Replacement checks to recipients who met income guidelines will start going out in the mail next week. They should all be out by the middle of March, the state's tax agency said in a news release on Thursday.

Previous rounds of checks were sent by a vendor called Submittable Holdings, Inc. based in Missoula, Montana. This time they'll come directly from the State of Minnesota, the department said.

Last year, the Legislature approved a tax package that included more than $1 billion in rebates. The first checks to more than 2 million Minnesotans went out in August and September. A second round of checks, to about 150,000 Minnesotans who didn't cash their original checks within the 60-day expiration period, went out in November and December.

The second round of checks have expired.

The rebate is not subject to state taxes but must be reported on federal tax returns, the Internal Revenue Service ruled. Anybody getting a rebate was sent a Form 1099-MISC to use when filing 2023 individual federal income tax returns.

Individuals with an adjusted gross income of up to $75,000 in 2021 were eligible for a rebate of $260. Married filers with income up to $150,000 were eligible for $520. Families could also get an additional rebate check for up to three dependents, for a maximum of $1,300.

Filers who believe they should have received a rebate but have not should call the Minnesota Department of Revenue at 651-556-3000.