General Instructions

What's New

Schedule M can no longer be used to take a government retiree credit. The government retiree credit was available only for 2009.

Who Can Take the Credit

You may be able to take the credit if you have earned income from work. The credit can be as much as $400 ($800 if married filing jointly).

You cannot take the credit if:

  • The amount you enter on line 5 of Schedule M is $95,000 ($190,000 if married filing jointly) or more,

  • You are a nonresident alien, or

  • You can be claimed as a dependent on someone else's return. (If you are married and claim the making work pay credit on a 2010 joint return, neither you nor your spouse can be claimed as a dependent on anyone else's 2010 return.)

The credit is reduced if you (or your spouse, if filing jointly) received a $250 economic recovery payment in 2010. See the instructions for line 10.

Social security number.   To take the credit, you must include your social security number (if filing a joint return, the number of either you or your spouse) on your return. A social security number does not include an identification number issued by the IRS. Only the Social Security Administration issues social security numbers.

Effect of Credit on Welfare Benefits

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.

  • Temporary Assistance for Needy Families (TANF).

  • Medicaid and SSI.

  • Supplemental Nutrition Assistance Program (food stamps) and low-income housing.

But if the refund you receive because of the credit is not spent within a certain period of time, it may count as an asset (or resource) and affect your eligibility.

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