The Making Work Pay Credit is still available in 2010. The credit equals the lesser of (1) 6.2% of the taxpayer’s earned income, or (2) $800 for a married couple filing a joint return and $400 for other taxpayers. Married couples with two incomes, individuals with multiple jobs, dependents, pensioners, and workers without valid Social Security numbers should ensure that enough tax is withheld from their pay. The IRS has a withholding calculator on its website which may prove helpful for those who believe their current withholding may not be right.