In Form 1040, it's buried on Line 63, after the withholding:
Making work pay and government retiree benefits. Attach Schedule M.
It doesn't sound like anything important -- and who wants to look at Schedule M -- but it's actually President Obama's $400 tax credit for anyone who is working. It's $800 if you're married filing joint! The government already reduced your withholding automatically but if you miss that line you lose the money. I would have missed it if a friend didn't mention it, and my brother would have missed it if I didn't tell him. So now I'm telling you to check!
Yes, if you have a computer or accountant doing your taxes they should handle it, and it phases out at high incomes.