The Massachusetts Senior Circuit Breaker Tax Credit is a refundable credit that helps eligible seniors offset the cost of housing. The credit is based on the real estate taxes paid on a Massachusetts home that you own or rent and use as your primary residence.
For the 2026 tax year, the maximum credit is $2,820. If the credit is greater than your Massachusetts tax liability, the excess amount is refunded to you.
Who Qualifies for the Credit?
You may qualify if all of the following apply:
- You were 65 or older before January 1, 2027.
- You file a Massachusetts return with Schedule CB attached.
- You owned or rented residential property in Massachusetts and occupied it as your primary residence.
- You are not claimed as a dependent on another taxpayer's return.
- You meet the income and property value limitations.
Income Limits for Tax Year 2026
Your total qualifying income cannot exceed:
- $75,000 if filing Single
- $94,000 if filing Head of Household
- $112,000 if filing Married Filing Jointly
Taxpayers filing Married Filing Separately are not eligible for the credit.
Property Value Limit
The assessed value of the residence cannot exceed $1,298,000 as of January 1, 2026.
Residency Requirement
- Full-year Massachusetts residents may qualify.
- Part-year Massachusetts residents may qualify.
- Nonresidents do not qualify.
How Is the Credit Calculated?
Homeowners
You may qualify if:
- Real estate taxes paid, plus eligible water and sewer charges, exceed 10% of your total qualifying income.
In some communities, taxpayers may also include 50% of actual water and sewer use charges paid during the year.
Renters
You may qualify if:
- 25% of your annual rent exceeds 10% of your total qualifying income.
Massachusetts treats 25% of rent as the equivalent of property taxes paid by a homeowner.
Who Does Not Qualify?
You generally do not qualify if:
- You file Married Filing Separately
- You receive a federal or state rental subsidy
- You rent from a tax-exempt entity
- Someone else claims you as a dependent
- Your income exceeds the applicable limits
- The assessed value of your residence exceeds the allowable limit
How Do I Enter the Credit in the Program?
To enter Schedule CB information:
- State
- Massachusetts Return
- Credits
- Senior Circuit Breaker Credit – Schedule CB
The program will guide you through the required eligibility and property information and calculate the credit automatically.
Important Notes
- Schedule CB must be completed to claim the credit.
- The credit is refundable, meaning you may receive a refund even if you owe little or no Massachusetts income tax.
- Keep records of property taxes paid, rent payments, and related supporting documents.
- Renters should retain their landlord's name, address, and rent payment records.
- Eligible seniors who normally do not file a Massachusetts return may still file solely to claim the Circuit Breaker Credit.
For additional information, please refer to the instructions.