Q:

Is the money that you get back from deposits or rebates taxable? 

Please help me understand if the following two items are taxable or if they should be included at all on the tax report:

Rent deposit.  A few years ago, when I moved in my previous apartment I put a deposit of $500.  This year, when I moved out, I got the deposit back (exactly the same amount). 
ATM fee rebate.  My bank will rebate, at the end of the month, any fee that I pay for withdrawing money using other bank's ATMs. ( e.g. I withdraw $20 and there is a fee of $2.  My account is charged $22 for that withdraw but the bank will give me back $2 at the end of the month)

Thanks! 

A:

No to both. 
The deposit refund is not taxable, but in states where security must earn interest, that small amount is subject to tax.  I just returned a $750 deposit to a tenant, and after a year, it accrued $0.24.  
A rebate of fees you pay such as ATM fees is just you getting back your own money.  As is "cash back" on credit card purchases.  Not taxable.  

A:

Rent deposit returned to you is not an income.  Its your money to begin with.  The homeowner is taxed on taking it and can expense the refund, but for you - there's no taxable event. 
ATM rebate is what it is - rebate.  A cash discount over the money paid.  Basically - the bank refunded you a fee you paid (ATM rebate is a refund of the ATM fee you paid to a third-party ATM operator).  Again - your money.  The ATM operator and the bank both have taxable income/deduction, but its not your problem.  You - just got your money back.  No income, no taxable event. 
Neither should appear on your tax forms, and similarly nor should credit card points, cash rebates, frequent flyer miles, etc.  All are in fact either a refund of your money paid or a merchant discount to you, not an income.