Yours may be exempt. The Senior Circuit Breaker Tax Credit | Mass.gov eligibility has quite the long list of things to include or exclude. There are pensions that should be included and those that should not. It depends on the type of pension. This includes:
Generally, do not add back anything excluded from federal gross income into the total income calculation if it's not defined as income and not included in Massachusetts gross income by specific law. Do not add back subsidies, insurance programs and similar reimbursement programs, etc. into the total income calculation.
@Crsalamone
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