The Massachusetts Senior Circuit Breaker Tax Credit was designed to help provide tax relief for seniors.

Seniors who have paid real estate taxes or have paid rent to a landlord during the year could be entitled to a tax credit on their MA state tax return simply by filing Schedule CB, Circuit Breaker Credit, with your 2021 state tax return.  The greatest credit considered for tax year 2021 is $1,170. Qualified seniors should file a return whether they owe taxes or are not required to file do to your income. You may still be eligible for The Massachusetts Senior Circuit Breaker Tax Credit.

Who can apply?

Massachusetts residents who:

-Are age 65 or older by January 1, 2022

(for joint filers, it is sufficient if one

taxpayer is 65 years of age or older).

-Own or rent residential property in

Massachusetts and occupy the property

as primary residence.

-Have an annual income of $62,000 or

less for a single filer who is not the head

of household; $78,000 or less for a head

of household; or $93,000 or less for joint


-Have property assessed at no more than


If you have questions about filing for the Circuit Breaker Credit, please call the Massachusetts Department of Revenue at 1-800-392-6089. Or follow:

To find an AARP Foundation Tax -Aide, please call 1 -888 -227 -7669.