Amending 2010 returns - qn abt Making work pay cr

[NotSoFair]

Hello,

I am amending my 2010 returns to file jointly with my non-resident alien spouse. I was told I cannot take the making work pay credit. From my reading, here is what I find out:

You cannot take the credit if:

You are a nonresident alien,

It is not clear by 'you' they mean either one of us. Can anyone clarify? Any help is appreciated.

[rangerj]

All taxpayers were eligible for the credit EXCEPT for nonresident aliens, taxpayers who could be claimed as a dependent on another taxpayers return, estates and trusts, or taxpayers who failed to include their Social Security number on their returns. The credit is 6.2% of the taxpayers EARNED income limited to $400 ($800 for joint filers), and the credit is phased out at $75000 MAGI ($150000 for joint filers) at a rate of 2% of the excess of MAGI over the threshold amount. My take on the nonresident alien exception is that his/her EARNED income could not be used in determining the amount of the credit on a joint return. I do not see the exception as a prohibition on getting the credit if a joint return is filed with a nonresident alien. Anyone see it differently? If so, further research is necessary. Happy Thanksgiving everyone.

[NotSoFair]

Thank you for the reply.

[mwcpa]

I believe Ranger nailed it....

[NotSoFair]

Thank you.