The one-time, $250 credit per eligible retiree is part of the American Recovery and Reinvestment Act of 2009. In order to take the credit, a retiree must:
- Have received during 2009, a government pension or annuity for service not covered by social security.
- Have a valid social security number.
- Attach a completed Schedule M to the 1040 or 1040A tax return for 2009.
For more information, check out the IRS website. The easiest thing to do, however, may be to just fill out a copy of Schedule M, following the instructions for each question, and see what it says at the end. Doing so should clearly show whether or not you qualify.