work pay credit

[gman]

retired individual and spouse both receive social security. Husband works would the credit be $300.00 (800 less 500)

[ChEAr$]

retired individual and spouse both receive social security. Husband works would the credit be $300.00 (800 less 500)

Not necessarily. It depends on amount of his wages.

If rather low wages, e.g. under $7000, there would be no Making work pay amount.
Try it out on schedule M to see what happens.