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Mass Circuit Breaker Worksheet Form

Mass Circuit Breaker Worksheet Form

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Instructions and help about mass circuit breaker worksheet

You may be able to claim a refundable credit  on your MA personal income tax return. The   Circuit Breaker tax credit is based on the  actual real estate taxes or rent paid on the   Massachusetts residential property you own or  rent and occupy as your principal residence.   The maximum credit amount is determined each  year. If the credit you're owed exceeds the   amount of the total tax payable for the year,  you'll be refunded the additional amount of the   credit without interest. To be eligible for the  circuit breaker credit, you must be 65 years old   by December 31 of the tax year you are filing a  return for and you must have been a Massachusetts   resident for at least part of the year. You are  required to file a Massachusetts income tax return   along with all appropriate schedules including a  schedule CB to claim the circuit breaker credit.   Ineligible persons include married couples that  file separately, dependents of other taxpayers,Â

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