Under the heading Social Security number, the Schedule M instructions state: "To take either credit, you must include your social security number (if filing a joint return, the number of either you or your spouse)."? To claim the making work pay credit or government retiree credit on a joint return, only one SSA-assigned social security number is required. If one spouse has a social security number and includes it on the return, neither spouse is disqualified from claiming the credit.
Visit the Making Work Pay Tax Credit page at http://www.irs.gov/newsroom/article/0,,id=204447,00.html on IRS.gov for more information.
Please note this credit is only available in years 2009 and 2010.