Shouldn't I get a refund on my MASS state tax return because of the senior circuit breaker law ? I receive a pension for state service and pay no tax. I'm 77 years old.

[DawnC · Accepted solution]

Yes, if you qualify for the credit, it should be applied by when you go through your MA tax return on Massachusetts Schedule CB.    Senior citizens, over the age of 65, may be eligible to claim a refundable credit on their Massachusetts personal income tax.  This credit is based on the real estate taxes that are paid on your residential property owned or rented in Massachusetts and occupy as your main residence.  To qualify,

• 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 2023, your total Massachusetts income doesn't exceed:
  • $69,000 for a single individual who is not the head of a household.
  • $86,000 for a head of household.
  • $103,000 for married couples filing a joint return.

When you go through the MA return, look for a screen titled Senior Circuit Breaker Credit