只要2009年的个人收入超过 $6,451 (家庭收入超过$12,903 ),就可以take a credit of up to $400 ($800 if married filing jointly)。详情见下面的两个连接:
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