If you efile your clients' return with $800 on line 63 Making Work Pay, and if He already received it during 2009, your efile will be rejected, you will need to enter $250 on Sch M. Recreate your efile and send it again! Of course your clients' refund will be less.
But if your client didn't receive it, the IRS will process your efile. :rolleyes: