Massachusetts Schedule CB ("Circuit Breaker") calculating incorrectly

[JeffH505050]

Massachusetts Schedule CB ("Circuit Breaker") is a credit for a portion of real estate taxes paid by seniors. TT is saying "You don't qualify for this credit because your Massachusetts adjusted gross income exceeds the $92,000 allowed to claim this credit."  When I did the paper schedule by hand, I qualify for the full credit.  My AGI is well below the limit.  Actually for this credit, Massachusetts adds certain income back in, to come up with a modified AGI.   This year I rolled over my 401K to a Traditional IRA.  I'm thinking maybe TT has incorrectly added this back in to that modified AGI, thus declaring that I don't qualify.   Both my Federal return and my state return correctly show that rollover as non-taxable.   Any ideas how to get TT to calculate the credit correctly?  Thanks.

[ErnieS0]

The Massachusetts Schedule CB ("Circuit Breaker")  would include an add back of a 401(k) rollover.

The instructions for Line 5, Pension, Annuities, IRA/Keogh Distributions Not Taxed on Your Massachusetts Tax Return on page 36 of the Form 1 instructions says:

"Enter in line 5 the amount of pension, annuities, IRA/Keogh distributions not taxed on your Massachusetts Form 1. See Form 1, line 4 instructions, Pension and Annuities, for a list of exempt items that must be included in Schedule CB, line 5 as part of total income for the purposes of calculating the Circuit Breaker Credit."

The list of exempt income on line 4 includes rollovers which are listed on page 10 in Lump-sum distributions.

See Form 1 2020 Massachusetts Resident Income Tax