Hey Falina - that is a tax credit.... it will be adjusted on your 2009 tax bill - up to &#036;400 per single and &#036;800 married.  So you will not owe that money.  If you adjust your W4 at work now for more to be withheld you will get it all back when you file your taxes for 2009.  It&#39;s payable now per paycheck or  when you file taxes, whichever you choose.