Re: 2009 Recovery Act: Making Work Pay Tax Credit

Dear Client:

The American Recovery and Reinvestment Tax Act of 2009 (2009 Recovery Act) provides billions of dollars
of tax relief for individuals, businesses, and state and local governments. Fortunately, you may qualify for one of
these tax cutting provisions.

The 2009 Recovery Act provides a refundable credit of up to $400 for working individuals and $800 for
working families. The credit is calculated at 6.2% of earned income, and phases out for taxpayers with
modified adjusted gross income in excess of $75,000 (or $150,000 for married couples filing jointly).
Nonresident aliens and individuals who can be claimed as a dependent do not qualify for the credit.

The new "Making Work Pay" tax credit benefits 95% of working families in the United States. Taxpayers can
receive this benefit by reducing the amount of income tax that is withheld from their paychecks, or through
claiming the credit on their tax returns.

The "Making Work Pay" tax credit is only one provision of the 2009 Recovery Act for which you may benefit.
We will be happy to discuss other tax relief provisions that may be available to you. Please call our office to
arrange an appointment at your earliest convenience.

Sincerely yours,