Review these requirements to see if you meet all of them.
- You must be a Massachusetts resident or part-year resident.
- You must be 65 or older by January 1, 2020.
- You must file a Massachusetts personal income tax return.
- You must own or rent residential property in Massachusetts and occupy it as your primary residence.
- For tax year 2019, your total Massachusetts income doesn't exceed:
- $60,000 for a single individual who is not the head of a household.
- $75,000 for a head of household.
- $90,000 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.
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