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Your rent or property tax, water and sewer must exceed 10% of your total MA income for the year.  So, if your rent or property tax, sewer and water are below 10% of your MA income for the year you would not qualify for the senior circuit breaker credit.   If it is above 10%, then you will need to go back and double check your entries for the credit.

Who is eligible

• You must be a Massachusetts resident or part-year resident.
• You must be 65 or older by December 31 of the tax year.
• You must file a Schedule CB with your Massachusetts personal income tax return.
• You must own or rent residential property in Massachusetts and occupy it as your primary residence.
• For tax year 2024, your total Massachusetts income doesn't exceed:
  • $72,000 for a single individual who is not the head of a household.
  • $91,000 for a head of household.
  • $109,000 for married couples filing a joint return.
• If you are a homeowner, your Massachusetts property tax payments, together with half of your water and sewer expense, must exceed 10% of your total Massachusetts income for the tax year.
• If you are a renter, 25% of your annual Massachusetts rent must exceed 10% of your total Massachusetts income for the tax year.
• The assessed valuation of the homeowner's personal residence as of January 1, 2024, before residential exemptions but after abatements, cannot exceed $1,172,000.
• The Schedule CB must be completed within 3 years from the last day for filing the return, without regard to any extension of time to file.

Who isn't eligible

• You are a nonresident.
• You are married and your status is married filing separately.
• You are a dependent of another taxpayer.
• You receive a federal and/or state rent subsidy or you rent from a tax-exempt entity.
• For tax year 2024, the assessed value of principal residence exceeds $1,172,000.
• If you did not complete a Schedule CB within 3 years from the last day for filing the return, without regard to any extension of time to file