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taxmap/instr/i1040a-016.htm#TXMP73da9e60

Tax, Credits, and Payments(p33)


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taxmap/instr/i1040a-016.htm#TXMP534248af

Line 23a(p33)


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If you were born before January 2, 1945, or were blind at the end of 2009, check the appropriate boxes on line 23a. If you were married and checked the box on Form 1040A, line 6b, and your spouse was born before January 2, 1945, or was blind at the end of 2009, also check the appropriate boxes for your spouse. Be sure to enter the total number of boxes checked.
taxmap/instr/i1040a-016.htm#TXMP352df81f

Blindness.(p34)

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If you were partially blind as of December 31, 2009, you must get a statement certified by your eye doctor or registered optometrist that:
If your eye condition is not likely to improve beyond the conditions listed above, you can get a statement certified by your eye doctor or registered optometrist to this effect instead.
You must keep the statement for your records.
taxmap/instr/i1040a-016.htm#TXMP07442976

Line 23b(p34)


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If your filing status is married filing a separate return (box 3 is checked) and your spouse itemizes deductions on Form 1040, check the box on line 23b. You cannot take the standard deduction even if you were born before January 2, 1945, were blind, paid real estate taxes, or sales or excise taxes on the purchase of a vehicle. Enter -0- on line 24a and go to line 25.
taxtip
In most cases, your federal income tax will be less if you take any itemized deductions that you may have, such as state and local income taxes, but you must use Form 1040 to do so.
taxmap/instr/i1040a-016.htm#TXMP56ca0c39

Lines 24a and 24b(p34)


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taxmap/instr/i1040a-016.htm#TXMP563b2b0f

Standard Deduction(p34)


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Most people can find their standard deduction by looking at the amounts listed under All others to the left of Form 1040A, line 24a. But use the worksheet on page 33 to figure your standard deduction if:
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Exception.(p34)

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Use Schedule L, instead of the worksheet on page 33, to figure your standard deduction if:  
If you use Schedule L to figure your standard deduction, be sure to check the box on line 24b and attach Schedule L to your return. For more information, see the instructions for Schedule L.
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Standard Deduction Worksheet—Line 24a

Caution Do not complete this worksheet if you checked the box on line 23b; your standard deduction is zero. Also, do not complete this worksheet if you must use Schedule L to figure your standard deduction (see Exception on page 34).

1.  Enter the amount shown below for your filing status.  
 
  • Single or married filing separately—$5,700
  • Married filing jointly or Qualifying widow(er)—$11,400
Right brace  1.               
 
  • Head of household—$8,350
  
2.  Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?  
   BoxNo. Enter the amount from line 1 on line 4, skip line 3, and go to line 5.      
   BoxYes. Go to line 3.  
3.  Is your earned income* more than $650? 
   BoxYes. Add $300 to your earned income. Enter the total Right brace .3.               
   BoxNo. Enter $950
4. Enter the smaller of line 1 or line 3.4.               
5. If born before January 2, 1945, or blind, multiply the number on Form 1040A, line 23a, by $1,100 ($1,400 if single or head of household). Otherwise, enter -0-.5.               
6. Add lines 4 and line 5. Enter the total here and on Form 1040A, line 24a.6.               
* Earned income includes wages, salaries, and tips. It also includes any amount received as a scholarship that you must include in your income. Generally, your earned income is the amount you reported on Form 1040A, line 7.
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Line 26(p34)


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Exemptions(p34)


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Taxpayers housing Midwestern displaced individuals.(p34)

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You may be able to claim an additional exemption amount of $500 per person (up to $2,000) if you provided housing to a person who was displaced from his or her main home because of the storms, tornadoes, or flooding in a Midwestern disaster area and all of the following apply.
You must complete and attach Form 8914 to claim this additional exemption amount.
taxmap/instr/i1040a-016.htm#TXMP5a4955b2

Adjusted gross income (line 22) over $125,100.(p35)

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Use the Deduction for Exemptions Worksheet on page 34 to figure your deduction for exemptions unless you are filing Form 8914.
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Deduction for Exemptions Worksheet—Line 26

1.  Is the amount on Form 1040A, line 22, more than the amount shown on line 4 below for your filing status? 
   Box No. Stop reading here. This doen't apply to you Multiply $3,650 by the total number of exemptions claimed on Form 1040A, line 6d, and enter the result on Form 1040A, line 26.  
   Box Yes. Continue Box   
2.  Multiply $3,650 by the total number of exemptions claimed on Form 1040A, line 6d2.               
3.  Enter the amount from Form 1040A, line 223.                
4.  Enter the amount shown below for your filing status.    
 
  • Single—$166,800
  • Married filing jointly or qualifying widow(er)—$250,200
  • Married filing separately—$125,100
  • Head of household—$208,500
Right brace 4.                
5.  Subtract line 4 from line 35.                
6.   Is line 5 more than $122,500 ($61,250 if married filing separately)?    
   Box Yes. Multiply $2,433 by the total number of exemptions claimed on Form 1040A, line 6d. Enter the result here and on Form 1040A, line 26. Do not complete the rest of this worksheet.     
   Box No. Divide line 5 by $2,500 ($1,250 if married filing separately). If the result is not a whole number, increase it to the next whole number (for example, increase 0.0004 to 1)6.                 
7.  Multiply line 6 by 2% (.02) and enter the result as a decimal7.   .  
8.  Multiply line 2 by line 78.               
9.  Divide line 8 by 3.09.               
10.   Deduction for exemptions. Subtract line 9 from line 2. Enter the result here and on
Form 1040A, line 26
10.               
  
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Line 28(p35)


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Tax(p35)


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Do you want the IRS to figure your tax for you?
Blank check box Yes. See Pub. 967 for details, including who is eligible and what to do. If you have paid too much, we will send you a refund. If you did not pay enough, we will send you a bill.
Blank check box No. Use the Tax Table on pages 68-79 to figure your tax unless you are required to use Form 8615 (discussed later on this page) or the Qualified Dividends and Capital Gain Tax Worksheet (see page 36). Also include in the total on line 28 any of the following taxes.
taxmap/instr/i1040a-016.htm#TXMP251429ed

Tax from recapture of education credits.(p35)

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You may owe this tax if (a) you claimed an education credit in an earlier year, and (b) either tax-free educational assistance or a refund of qualified expenses was received in 2009 for the student. See the Instructions for Form 8863 for more details. If you owe this tax, enter the amount and ECR to the left of the entry space for line 28.
taxmap/instr/i1040a-016.htm#TXMP46666f75

Alternative minimum tax.(p35)

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If both 1 and 2 next apply to you, use the worksheet on page 37 to see if you owe this tax and, if you do, the amount to include on line 28.
  1. The amount on Form 1040A, line 26, is: $21,900 or more if single or married filing jointly; $25,550 or more if qualifying widow(er); $14,600 or more if head of household; $10,950 or more if married filing separately.
  2. The amount on Form 1040A, line 22, is more than: $46,700 if single or head of household; $70,950 if married filing jointly or qualifying widow(er); $35,475 if married filing separately.
caution
If filing for a child who must use Form 8615 to figure the tax (see below), and the amount on Form 1040A, line 22, is more than the total of $6,700 plus the amount on Form 1040A, line 7, do not file this form. Instead, file Form 1040 for the child. Use Form 6251 to see if the child owes this tax.
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Form 8615(p35)


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Form 8615 generally must be used to figure the tax for any child who had more than $1,900 of investment income, such as taxable interest, ordinary dividends, or capital gain distributions, and who either:
  1. Was under age 18 at the end of 2009,
  2. Was age 18 at the end of 2009 and did not have earned income that was more than half of the child's support, or
  3. Was a full-time student over age 18 and under age 24 at the end of 2009 and did not have earned income that was more than half of the child's support.
But if the child files a joint return for 2009 or if neither of the child's parents was alive at the end of 2009, do not use Form 8615 to figure the child's tax.
A child born on January 1, 1992, is considered to be age 18 at the end of 2009; a child born on January 1, 1991, is considered to be age 19 at the end of 2009; a child born on January 1, 1986, is considered to be age 24 at the end of 2009.
taxmap/instr/i1040a-016.htm#TXMP55483444

Qualified Dividends and Capital Gain Tax Worksheet(p35)


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If you received qualified dividends or capital gain distributions, use the worksheet on page 36 to figure your tax.
taxmap/instr/i1040a-016.htm#TXMP40a732e0

Line 29(p35)


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taxmap/instr/i1040a-016.htm#TXMP1b87a447

Credit for Child and Dependent Care Expenses(p35)


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You may be able to take this credit if you paid someone to care for any of the following persons.
  1. Your qualifying child under age 13 whom you claim as your dependent.
  2. Your disabled spouse who could not care for himself or herself, and who lived with you for more than half the year.
  3. Any disabled person not able to care for himself or herself, who lived with you for more than half the year, and whom you claim as a dependent.
  4. Any disabled person not able to care for himself or herself, who lived with you for more than half the year, and whom you could have claimed as a dependent except that:
    1. The person filed a joint return,
    2. The person had $3,650 or more of gross income, or
    3. You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2009 return.
  5. Your child whom you could not claim as a dependent because of the rules for Children of divorced or separated parents that begin on page 21.
For details, use TeleTax topic 602 (see page 83) or see the Instructions for Form 2441.
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Line 30(p35)


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taxmap/instr/i1040a-016.htm#TXMP77d6ab62

Credit for the Elderly or the Disabled(p35)


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You may be able to take this credit if by the end of 2009 (a) you were age 65 or older, or (b) you retired on permanent and total disability and you had taxable disability income. But you cannot take the credit if:
  1. The amount on Form 1040A, line 22, is $17,500 or more ($20,000 or more if married filing jointly and only one spouse is eligible for the credit; $25,000 or more if married filing jointly and both spouses are eligible; $12,500 or more if married filing separately), or
  2. You received one or more of the following benefits totaling $5,000 or more ($7,500 or more if married filing jointly and both spouses are eligible for the credit; $3,750 or more if married filing separately and you lived apart from your spouse all year).
    1. Nontaxable part of social security benefits.
    2. Nontaxable part of tier 1 railroad retirement benefits treated as social security.
    3. Nontaxable veterans' pensions (excluding military disability pensions).
    4. Any other nontaxable pensions, annuities, or disability income excluded from income under any provision of law other than the Internal Revenue Code.
For this purpose, do not include amounts treated as a return of your cost of a pension or annuity. Also, do not include a disability annuity payable under section 808 of the Foreign Service Act of 1980 or any pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country, the National Oceanic and Atmospheric Administration, or the Public Health Service.
See Schedule R and its instructions for details.
taxmap/instr/i1040a-016.htm#TXMP14ef86ea

Credit figured by the IRS.(p36)

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If you can take this credit and you want us to figure it for you, see the Instructions for Schedule R.
taxmap/instr/i1040a-016.htm#TXMP1ee507d6

(p36)


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taxmap/instr/i1040a-016.htm#w12088u05
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Alternative Minimum Tax Worksheet—Line 28

  • Figure the tax you would enter on Form 1040A, line 28, if you do not owe this tax.
1. Enter the amount from Form 1040A, line 221.                 
2. Enter any amount from Form 8914, line 6.2.                   
3. Enter any amount from Schedule L, line 20.3.                   
4. Add lines 2 and 34.                 
5. Subtract line 4 from line 15.                 
6. Enter the amount shown below for your filing status 
 
  • Single or head of household—$46,700
  • Married filing jointly or qualifying widow(er)—$70,950
  • Married filing separately—$35,475
Right brace 6.                 
7.Subtract line 6 from line 5. If zero or less, stop here; you do not owe this tax7.                 
8. Enter the amount shown below for your filing status. 
 
  • Single or head of household—$112,500
  • Married filing jointly or qualifying
      widow(er)—$150,000
  • Married filing separately—$75,000
Right brace 8.                   
9.Subtract line 8 from line 5. If zero or less, enter -0- here and on line 10, and go to line 11.9.                   
10.Multiply line 9 by 25% (.25)10.                 
11.Add lines 7 and 10 11.                 
12. If line 11 is $175,000 or less ($87,500 or less if married filing separately), multiply line 11 by 26% (.26). Otherwise, multiply line 11 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result12.                   
13. Did you use the Qualified Dividends and Capital Gain Tax Worksheet on page 36 to figure the tax on the amount on Form 1040A, line 27?       
  Blank check box No. Skip lines 13 through 23; enter the amount from line 12 on line 24 and go to line 25.       
  Blank check box Yes. Enter the amount from line 4 of that worksheet13.                   
14.Enter the smaller of line 11 or line 1314.                 
15. Subtract line 14 from line 1015.                 
16. If line 15 is $175,000 or less ($87,500 or less if married filing separately), multiply line 15 by 26% (.26). Otherwise, multiply line 15 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result16.               
17.Enter the amount shown below for your filing status:     
 
  • Single or married filing separately— $33,950,
  • Married filing jointly or qualifying widower— $67,900
  • Head of household—$45,500
Right brace 17.                 
18.Enter the amount from line 5 of the Qualified Dividends and Capital Gain Tax Worksheet on page 3618.                 
19.Subtract line 18 from line 17. If zero or less, enter -0-19.                 
20.Enter the smaller of line 14 or line 1920.                 
21.Subtract line 20 from line 1421.                 
22.Multiply line 21 by 15% (.15)22.               
23.Add lines 16 and 2223.               
24.Enter the smaller of line 12 or line 2324.               
25.Enter the amount you would enter on Form 1040A, line 28, if you do not owe this tax25.               
26. Alternative minimum tax. Is the amount on line 24 more than the amount on line 25? 
  Blank check box No. You do not owe this tax. 
  Blank check box Yes. Subtract line 25 from line 24. Also include this amount in the total on Form 1040A, line 28. Enter "AMT" and show the amount in the space to the left of line 2826.               
  
taxmap/instr/i1040a-016.htm#w12088u07
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Qualified Dividends and Capital Gain Tax Worksheet—Line 28

  • Be sure you do not have to file Form 1040 (see the instructions for Form 1040A,
    line 10, on page 25).
1. Enter the amount from Form 1040A, line 271.                 
2. Enter the amount from Form 1040A, line 9b2.                   
3.Enter the amount from Form 1040A, line 103.                   
4. Add lines 2 and 34.                 
5.Subtract line 4 from line 1. If zero or less, enter -0-5.                 
6.Enter the smaller of:      
 
  • The amount on line 1, or
      
 
  • $33,950 if single or married filing separately,
  Right brace 6.                 
   $67,900 if married filing jointly or qualifying widow(er), or       
   $45,500 if head of household.       
7. Is the amount on line 5 equal to or more than the amount on line 6?     
  Blank check box Yes. Skip lines 7 and 8; go to line 9 and check the "No" box.     
  Blank check box No. Enter the amount from line 57.                 
8. Subtract line 7 from line 68.                 
9.Are the amounts on lines 4 and 8 the same?     
  Blank check box Yes. Skip lines 9 through 12; go to line 13.     
  Blank check box No. Enter the smaller of line 1 or line 49.                 
10.Enter the amount from line 8 (if line 8 is blank, enter -0-)10.                 
11.Subtract line 10 from line 911.                 
12.Multiply line 11 by 15% (.15)12.               
13.Figure the tax on the amount on line 5. Use the Tax Table on pages 68–79. Enter the tax here13.               
14.Add lines 12 and 1314.               
15.Figure the tax on the amount on line 1. Use the Tax Table on pages 68–79. Enter the tax here15.               
16. Tax on all taxable income. Enter the smaller of line 14 or line 15 here and on Form 1040A,
line 28
16.               
  
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Line 31(p38)


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taxmap/instr/i1040a-016.htm#TXMP74c47235

Education Credits(p38)


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If you (or your dependent) paid qualified expenses in 2009 for yourself, your spouse, or your dependent to enroll in or attend an eligible educational institution, you may be able to take an education credit. See Form 8863 for details. However, you cannot take an education credit if any of the following applies.
taxmap/instr/i1040a-016.htm#TXMP3390baee

Line 32(p38)


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taxmap/instr/i1040a-016.htm#TXMP06cce911

Retirement Savings Contributions Credit (Saver's Credit)(p38)


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You may be able to take this credit if you, or your spouse if filing jointly, made (a) contributions, other than rollover contributions, to a traditional or Roth IRA; (b) elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions), or to a governmental 457, SEP, or SIMPLE plan; (c) voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan); or (d) contributions to a 501(c)(18)(D) plan.
However, you cannot take the credit if either of the following applies.
  1. The amount on Form 1040A, line 22, is more than $27,750 ($41,625 if head of household; $55,500 if married filing jointly).
  2. The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1992, (b) is claimed as a dependent on someone else's 2009 tax return, or (c) was a student (defined next).
You were a student if during any part of 5 calendar months of 2009 you:
A school includes a technical, trade, or mechanical school. It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet.
For more details, use TeleTax topic 610 (see page 83) or see 
Form 8880.
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Line 33(p38)


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taxmap/instr/i1040a-016.htm#TXMP6a574c35

Child Tax Credit(p38)


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Steps To Take the Child Tax Credit!

Step 1.Make sure you have a qualifying child for the child tax credit. Follow Steps 1 through 3 in the instructions for line 6c beginning on page 20.
Step 2.Make sure you checked the box on Form 1040A, line 6c, column (4), for each qualifying child.
taxmap/instr/i1040a-016.htm#TXMP009c1487
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taxmap/instr/i1040a-016.htm#TXMP7e9a8549
taxmap/instr/i1040a-016.htm#TXMP0e8f8384
Child tax credits Text DescriptionChild tax credits   
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taxmap/instr/i1040a-016.htm#TXMP316f9e0f
taxmap/instr/i1040a-016.htm#TXMP3812ade1
Child Tax Credit Text DescriptionChild Tax Credit   
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Line 38(p41)


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Federal Income Tax Withheld(p41)


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Add the amounts shown as federal income tax withheld on your Forms W-2 and 1099-R. Enter the total on line 38. The amount of federal income tax withheld should be shown in box 2 of Form W-2, and in box 4 of Form 1099-R. Attach Form(s) 1099-R to the front of your return if federal income tax was withheld.
If you received a 2009 Form 1099 showing federal income tax withheld on dividends, taxable or tax-exempt interest income, unemployment compensation, or social security benefits, include the amount withheld in the total on line 38. This should be shown in box 4 of Form 1099, or box 6 of Form SSA-1099. If federal income tax was withheld from your Alaska Permanent Fund dividends, include the tax withheld in the total on line 38.
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Line 39(p41)


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2009 Estimated Tax Payments(p41)


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Enter any estimated federal income tax payments you made for 2009. Include any overpayment that you applied to your 2009 estimated tax from:
If you and your spouse paid joint estimated tax but are now filing separate income tax returns, you can divide the amount paid in any way you choose as long as you both agree. If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2009. For an example of how to do this, see Pub. 505. Be sure to show both social security numbers (SSNs) in the space provided on the separate returns. If you or your spouse paid separate estimated tax but you are now filing a joint return, add the amounts you each paid. Follow these instructions even if your spouse died in 2009 or in 2010 before filing a 2009 return. Also, see Pub. 505 if either of the following applies.
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Line 40(p41)


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Making Work Pay and Government Retiree Credits(p41)


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Complete Schedule M to take either the:
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Making work pay credit.(p41)

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You may be able to take this credit if you have earned income from work. However, you cannot take the credit if:
Even if the federal income tax withheld from your pay was reduced because of this credit, you must claim the credit on your return to benefit from it.
The credit is reduced if:
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Government retiree credit.(p41)

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You can take this credit if you received a pension or annuity payment in 2009 for service performed for the U.S. Government or any state or local government (or any agency of one or more of these) and the service was not covered by social security. The credit is $250 ($500 if married filing jointly and both you and your spouse received a qualifying pension or annuity).
However, you cannot take this credit if you received a $250 economic recovery payment in 2009. If you file a joint return, both you and your spouse received a qualifying pension or annuity, and both of you received an economic recovery payment in 2009, no government retiree credit is allowed. If only one of you received an economic recovery payment in 2009, the credit is $250.
This credit reduces your making work pay credit.