Taxable Refund Question

For 2010, I filed using the standard deduction (no tax owed).

Over the summer I received a refund payment as the IRS had recalculated my taxes and was giving me a refund for the Making Work Pay credit. I am now not sure if I need to include this on line 10  of the 1040 as a taxable refund.

In the instructions it seems to say no, as I did not itemize deductions and took the standard deduction in 2010. I'm just not sure if I should include it or not. It won't make me owe any tax, so maybe I should just include it to be safe.

Line 10 is only used in the situation where you claim an itemised deduction on your federal tax return for state/local taxes and you later receive a refund of some of those taxes. The refund is then taxable. If you don't claim that specific itemised deduction, or you use the standard deduction, you're in the clear. Also, federal tax refunds are never taxable income.