Massachusetts Senior Circuit Breaker Tax Credit

MA Department of Revenue

Available Property Tax Relief

About This Program

Refundable state income tax credit for seniors 65+ to offset residential property taxes or rent. Credit equals 50% of actual real estate taxes or rent constituting payment of property taxes, up to annual maximum, for qualifying seniors.

Maximum tax credit for qualifying senior homeowners or renters

Data last verified 2026-06-09. How we verify our data.

Key Details

  • Up to $2,340 refundable income tax credit for seniors 65+
  • Offsets property taxes or rent paid
  • Income limit: $64,000 for single, $80,000 for married
  • Must own/rent and occupy Massachusetts home as principal residence
  • File with annual state tax return

How to Apply

Get free help applying Visit Official Program Page Track this program

(617) 887-6367

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Your application paperwork

Form to file: Massachusetts Schedule CB (Circuit Breaker Credit)

This is a refundable credit for Massachusetts residents age 65 and older whose property tax (or a share of rent) is high relative to their income. You do not file a separate application; you claim it on Schedule CB filed with your Massachusetts income tax return (Form 1). The maximum credit for 2025 is 2,820 dollars, and if it is larger than your tax you are refunded the difference.

Steps to apply

  1. Confirm you are 65 or older, own or rent and occupy your Massachusetts principal residence, and meet the income and property value limits.
  2. Gather your real estate tax bills (and water and sewer bills) or your rent paid for the year.
  3. Complete Schedule CB, Circuit Breaker Credit.
  4. File Schedule CB with your Massachusetts Form 1 (or Form 1-NR/PY), online through MassTaxConnect or by mail.
Get the official form

Documents you will likely need

  • Proof of age (65 or older) and that the home is your principal residence.
  • Your real estate tax bills plus water and sewer bills for the year (homeowners), or proof of rent paid (renters).
  • Your income records for the year to confirm you are under the limit.
  • Your completed Massachusetts income tax return (Form 1) to attach Schedule CB to.
Download this checklist (PDF)

Requirements vary by program and locality. Confirm the exact rules on the official program page. We can help you prepare your paperwork, but you submit it yourself.

Deadline: File with annual state tax return by April 15 or October 15

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