In 2009 and 2010, the Making Work Pay provision of the American Recovery and Reinvestment Act of 2009 provided a refundable tax credit of up to $400 for working individuals and up to $800 for married taxpayers filing joint returns. Most wage earners benefited from larger paychecks in 2009 and 2010 as a result of the changes made to the federal income tax withholding tables to implement the Making Work Pay tax credit. To claim the credit, most workers must file Schedule M, Making Work Pay Tax Credit (1040A or 1040), with their tax return. For more information, see Claim the Making Work Pay Tax Credit on Your Tax Return with Schedule M. Link for Sch. M http://www.irs.gov/pub/irs-pdf/f1040sm.pdf www.irstaxattorney.com 888-712-7690