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taxmap/instr/i1040ez-023.htm#TXMP4406a9438

Line 8, Making Work Pay Credit(p12)


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taxmap/instr/i1040ez-023.htm#TXMP743061f8

Who Can Take the Making Work Pay Credit(p12)


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You may be able to take this credit if you have earned income from work. Even if your 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. You cannot qualify for this credit if you are a nonresident alien or can be claimed as a dependent on someone else's tax return.
The credit must be reduced if you received a $250 economic recovery payment during 2009. You may have received an economic recovery payment if you received social security benefits, supplemental security income (SSI), railroad retirement benefits, or veterans disability compensation or pension benefits.
Use the worksheet for line 8 on the back of Form 1040EZ to figure your making work pay credit.
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Social security number.(p12)

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You (or your spouse if filing jointly) must have a valid social security number on your return to take the credit. A social security number does not include an identification number issued by the IRS.
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Effect of credit on welfare benefits.(p12)

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Any refund you receive as a result of the credit will not be used to determine if you are eligible for the following programs, or how much you can receive from them. But if the refund you receive because of the credit is not spent within a certain period of time, it can count as an asset (or resource) and affect your eligibility.
taxmap/instr/i1040ez-023.htm#TXMP0e81faa4

Instructions for Worksheet for Line 8–Making Work Pay Credit(p12)


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Line 1a.(p12)

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Complete the worksheet and enter on line 1a the amount you figured using the worksheet if:
Earned Income Worksheet—Line 1a
1.Enter the amount from line 1 of Form 1040EZ1.             
2.Enter the amount of any taxable scholarship or fellowship grant not reported on a Form W-2 but included on    
 line 1 above.2.                
3.Enter any amount received as a pension or annuity from a deferred compensation plan or a nongovernmental section 457 plan (enter "DFC" and the amount received in the space to the left of line 1 on Form 1040EZ). This amount may be shown on your Form W-2 in box 11. If you received such an amount but box 11 is blank contact your employer for the amount    
 received as a pension or annuity3.                
4.Enter the amount received for work performed while an inmate in a penal institution (enter "PRI" and the amount received in the space to the left of line 1    
 on Form 1040EZ)4.                
5.Add lines 2 through 45.             
6.Subtract line 5 from line 16.             
7.Enter the amount of any nontaxable combat pay received. Also enter this amount on line 1b of the Worksheet for Line 8 (on the back of Form 1040EZ). This amount should be shown in box 12  
 of your Form(s) W-2, with code Q.7.             
8.Add lines 6 and 7. Enter the result here and on line 1a of the Worksheet for Line 8 (on the back of Form  
 1040EZ8.             
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Line 1b.(p12)

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Enter on line 1b the total nontaxable combat pay you (and your spouse if filing jointly) received in 2009. This amount should be shown in Form W-2, box 12, with code Q.
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Line 10.(p12)

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An economic recovery payment is a $250 payment sent to you by the U.S. Treasury during 2009 if you received one of the types of benefits listed on line 10 during November 2008, December 2008, or January 2009. If you file jointly and both you and your spouse received those benefits, you each may have received an economic recovery payment.