Making Work Pay
What is the Making Work Pay Credit?
The Making Work Pay provision of the American Recovery and Reinvestment Act will provide a refundable tax credit of up to $400 for working individuals and up to $800 for married taxpayers filing joint returns.
Who can claim the credit?
This tax credit is calculated at a rate of 6.2 percent of earned income and phases out for taxpayers with modified adjusted gross income in excess of $75,000, or $150,000 for married couples filing jointly.
You must have earned income for the year to receive this credit. The credit is allowed if you had income from self-employment.
Work Related Expenses
If you paid expenses related to your work, you may be able to take advantage of certain deductions allowed under the law including:
- Education
- Automobile
- Travel and meals
- Entertainment
- Gifts
- Supplies
- Union dues
If you incurred work-related expenses, you may be able to deduct them on Schedule A. Education expenses may also be eligible for a tax credit.
Please complete our Employee Business Expense Organizer and bring it with you to your tax interview.


