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Form 1040—Lines 61 Through 63 dividends, taxable or tax-exempt interest Even if the federal income tax withheld mer spouse, enter your former spouse’s income, unemployment compensation, so- from your pay was reduced because of this SSN in the space provided on the front of cial security benefits, or other income you credit, you must claim the credit on your Form 1040. If you were divorced and re- received, include the amount withheld in return to benefit from it. married in 2009, enter your present the total on line 61. This should be shown spouse’s SSN in the space provided on the in box 4 of Form 1099 or box 6 of Form The credit is reduced if: front of Form 1040. Also, under the head- SSA-1099. • You received a $250 economic recov- ing Payments to the left of line 62, enter ery payment in 2009 because you were a your former spouse’s SSN, followed by recipient of social security benefits, supple- “DIV.” mental security income, railroad retirement Line 62 benefits, or certain veterans disability com- Name Change pensation or pension benefits, 2009 Estimated Tax If you changed your name because of mar- • Your modified AGI is more than Payments $75,000 ($150,000 if married filing riage, divorce, etc., and you made esti- Enter any estimated federal income tax jointly), or mated tax payments using your former payments you made for 2009. Include any name, attach a statement to the front of • You take the government retiree overpayment that you applied to your 2009 Form 1040. On the statement, explain all credit discussed next. estimated tax from: the payments you and your spouse made in • Your 2008 return, or Government Retiree Credit 2009 and the name(s) and SSN(s) under which you made them. • An amended return (Form 1040X). You can take this credit if you received a pension or annuity payment in 2009 for If you and your spouse paid joint esti- service performed for the U.S. Government mated tax but are now filing separate in- or any state or local government (or any come tax returns, you can divide the Line 63 agency of one or more of these) and the amount paid in any way you choose as long Making Work Pay and service was not covered by social security. as you both agree. If you cannot agree, you The credit is $250 ($500 if married filing Government Retiree Credits must divide the payments in proportion to jointly and both you and your spouse re- each spouse’s individual tax as shown on Complete Schedule M to take either the: ceived a qualifying pension or annuity). your separate returns for 2009. For an ex- • Making work pay credit, or ample of how to do this, see Pub. 505. Be However, you cannot take this credit if • Government retiree credit. sure to show both social security numbers you received a $250 economic recovery (SSNs) in the space provided on the sepa- payment in 2009. If you file a joint return, rate returns. If you or your spouse paid Making Work Pay Credit both you and your spouse received a quali- separate estimated tax but you are now fil- fying pension or annuity, and both of you You may be able to take this credit if you ing a joint return, add the amounts you each received an economic recovery payment in have earned income from work. However, paid. Follow these instructions even if your 2009, no government retiree credit is al- you cannot take the credit if: spouse died in 2009 or in 2010 before filing lowed. If only one of you received an eco- • Your modified adjusted gross income nomic recovery payment in 2009, the credit a 2009 return. (AGI) is $95,000 ($190,000 if married fil- is $250. Divorced Taxpayers ing jointly) or more, or If you got divorced in 2009 and you made This credit reduces your making work • You can be claimed as a dependent on pay credit. joint estimated tax payments with your for- someone else’s return. - 47 - Need more information or forms? See page 96.