The Making Work Pay credit was a provision of the American Recovery and Reinvestment Act of 2009 which provided a refundable tax credit of up to $400 ($800 if married filing jointly) for working individuals. This credit was only available for the 2009 and 2010 tax years. The credit is obsolete for the 2013 tax year.
You may notice a decreased refund (or increased amount due) compared to the 2009 and 2010 tax years if you did not adjust your federal withholding appropriately with your employer.
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