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隻要2009年的個人收入超過 $6,451
(家庭收入超過$12,903 )，就可以take a credit of up to $400 ($800 if married filing jointly)。詳情見下麵的兩個連接：
http://www.irs.gov/pub/irs-pdf/f1040sm.pdf?portlet=3
2009
Instructions for Schedule M (Form 1040A or 1040) Making
Work Pay and Government Retiree Credits
http://www.irs.gov/pub/irs-pdf/i1040sm.pdf?portlet=3
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