why did i lose my circuit breaker tax credit?

[grandest9]

My income is almost the same as last year and this year I lost the senior circuit breaker tax xredit

[Vanessa A · Accepted solution]

You said your income is "almost the same as last year"  Is it slightly higher?  If so, you could have been pushed over the edge to no longer eligible.  If your income is below the threshold below for your filing status, it could be that your property taxes or rent was less than 10% of your income.  In order to claim the credit, your rent or property taxes must be above 10% of your income.  

Please go back through your return to be sure that you did not answer any specific question in error.  If income did not push you over the threshold either due to rent or property tax to income ratio, and nothing else changed, then it is likely the way a question was answered that is stopping you from getting the credit. 

• For tax year 2025, your total Massachusetts income doesn't exceed:
  • $75,000 for a single individual who is not the head of a household.
  • $94,000 for a head of household.
  • $112,000 for married couples filing a joint return.