Certain government retirees can claim a refundable $250 tax credit for their first tax year beginning in 2009. The credit is $500 on a joint return if both spouses are eligible. To be eligible for the credit, you must meet all the following tests:
(1) During your first tax year beginning in 2009, you must receive some amount as a pension or annuity for service performed in the employ of the United States, any state, or any instrumentality thereof, that is not considered employment for Federal Insurance Contributions Act (social security tax) purposes.
(2) You must not receive an economic recovery payment during the tax year.
(3) Your tax return must include your social security number. A joint return must include the social security number of at least one of the spouses.