Massachusetts benefits guide

The Senior Circuit Breaker tax credit

Figures for tax year 2025 (the return you file in 2026). Checked against the Massachusetts Department of Revenue on September 25, 2026.

The short version

A Massachusetts tax credit worth up to $2,820 for tax year 2025.
For people 65 or older who own or rent their home in Massachusetts.
It's refundable — if you owe no tax, the state sends you the money.
Missed it? You can claim it up to 3 years back.

Who qualifies

For tax year 2025, you may qualify if all of these are true:

You were 65 or older by December 31, 2025.
You own or rent a home in Massachusetts and live there as your main home.
Your total income was no more than $75,000 (single), $94,000 (head of household), or $112,000 (married, filing jointly).
Homeowners: your property tax, plus half of your water and sewer bills, was more than 10% of your income. The home's assessed value can't be over $1,298,000.
Renters: a quarter of the rent you paid for the year was more than 10% of your income.

Social Security counts as income for this credit, even though it usually isn't taxed in Massachusetts.

Who can't claim it

People who live outside Massachusetts.
Married couples who file separate returns.
Someone claimed as a dependent on another person's return.
Renters who get a federal or state rent subsidy, or who rent from a tax-exempt owner (like some nonprofit or public housing).

How much you get

The credit is the part of your property tax (or a quarter of your rent) that is above 10% of your income, up to the $2,820 maximum.

Homeowner example: Income of $40,000, including Social Security. Property tax of $6,000, plus $800 in water and sewer bills (half of that, $400, counts). That's $6,400 in total. Ten percent of income is $4,000. Credit: $2,400.

Renter example: Rent of $1,500 a month, which is $18,000 a year; a quarter of that is $4,500. Income of $30,000, so ten percent is $3,000. Credit: $1,500.

These are simplified. The official form (Schedule CB) has its own definition of "total income" and a few adjustments, so the exact number comes from the form.

How to claim it

Fill out Schedule CB and file it with your Massachusetts income tax return (Form 1).
Don't normally file a tax return? You can file one just to claim this credit.
Have ready: your property tax bills and water/sewer bills (homeowners), or your rent receipts or a landlord statement (renters), plus your income statements, including Social Security.
Free tax help is available through AARP Foundation Tax-Aide, IRS VITA sites, and many local Councils on Aging.

Missed it in past years?

A Schedule CB can be filed up to 3 years after the filing deadline for that year. Many people who qualify have never claimed it, so they can go back and claim the years they missed.

Also ask your town

The Circuit Breaker comes from the state. Your town may offer its own breaks on the property tax bill, and many people never hear about them. These include senior and veteran exemptions, a senior work-off program (volunteer for the town in exchange for money off your bill, up to $2,000 a year in some towns), and tax deferral. Call your town assessor's office and ask what they offer seniors.

See everything you might qualify for

Our free check looks at the Circuit Breaker, town tax breaks, heating help, Medicare savings, food help and more. About 5–10 minutes. No card, no sign-up, and your answers stay on your device.

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Sources

Massachusetts Department of Revenue, Massachusetts Senior Circuit Breaker Tax Credit.
Massachusetts Department of Revenue, TIR 25-7: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older (October 24, 2025).

Benefighter is not a government agency. This page is general information, not tax advice. The limits change every year.