For 2009 and 2010 the Making Work Pay provisions of the ARRA provides a refundable tax credit of up to $400 for working individuals and $800 for married taxpayers filing joint returns. For people receiving a paycheck the credit will typically be received through reduced withholding which occurred in the spring of 2009. A taxpayer who does not have taxes withheld by an employer may claim the credit on the 2009 tax return. The credit starts to phase out for individuals with adjusted gross income in excess of $75,000 or $150,000 for joint filers.