Eligible Massachusetts seniors may receive up to $2,820 in state tax relief through the Senior Circuit Breaker Tax Credit
Do You Qualify?
To qualify, you must:
- Be a Massachusetts resident or part-year resident
- Be 65 or older by December 31 of the tax year
- File a Schedule CB with your Massachusetts personal income tax return
- Own or rent residential property in Massachusetts and occupy it as your primary residence
Income limits (tax year 2026): Your total Massachusetts income cannot exceed:
- $75,000 for a single individual who is not a head of household
- $95,000 for a head of household
- $112,000 for married couples filing jointly
Additional requirements:
- Homeowners: Your property tax payments, combined with half of your water and sewer expenses, must exceed 10% of your total Massachusetts income for the tax year.
- Renters: 25% of your annual Massachusetts rent must exceed 10% of your total Massachusetts income for the tax year.
- Property value limit: The assessed value of your home as of January 1, 2026 (before residential exemptions, but after abatements) cannot exceed $1,172,000.
Filing Deadline
Schedule CB must be completed within 3 years of the original filing deadline for your return, regardless of any extensions you may have received.
Who Isn't Eligible
You do not qualify if any of the following apply:
- You are a nonresident
- You are married and filing separately
- You are claimed as a dependent on someone else’s tax return
- You receive a federal or state rent subsidy, or you rent from a tax-exempt entity
- Your principal residence’s assessed value exceeds $1,172,000 for tax year 2026
- You did not complete a Schedule CB within 3 years of your original filing deadline
Questions?
Contact the Assessor’s Office for help determining your eligibility, or visit Mass.gov to download Schedule CB and instructions.