State tax filing

The Senior Credit Breaker Credit is on the Massachusetts Credits screen after the screen Pay Tax to Another State?

Who is eligible:

• You must be a Massachusetts resident or part-year resident.
• You must be 65 or older by January 1, 2022.
• 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 2021, your total Massachusetts income doesn't exceed:
  • $62,000 for a single individual who is not the head of a household.
  • $78,000 for a head of household.
  • $93,000 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, 2021, before residential exemptions but after abatements, cannot exceed $884,000.
• 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.

Massachusetts Senior Circuit Breaker Tax Credit