The Making Work Pay tax credit showed up in April 2009 as a reduction in the amount of income tax withheld from employees – $400 for individuals and $800 for couples.  This may prove to be a negative thing because many tax payers will owe more taxes than they paid to the government.  The government did not take into account factors such as an individual having more than one job or a working spouse.  Those who may be penalized for underpaying taxes can make or increase their estimated tax payments for 2009.