MA residents who are 65 or older by Dec. 31 of the 2025 tax year who meet income eligibility guidelines may be able to receive a maximum of $2,820 through this state-level program. Both homeowners and renters who are MA residents may apply. Eligible applicants whose calculated CB Tax Credit exceeds the total tax payable for the year will receive a refund check.
Income eligibility guidelines for the 2025 tax year (income maximums):
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- $75,000 for a single individual who is not the head of a household.
- $94,000 for a head of household.
- $112,000 for married couples filing a joint return.
The filing deadline is April 15, 2026.
Eligibility guidelines are clearly described on the Mass.gov MA Senior Circuit Breaker Tax Credit webpage.
This webpage also has a new, short publication: Tax Tips for Seniors and Retirees.
Applicants must file a Schedule CB with their MA personal income tax return—income-eligible people who generally do not file their MA state income taxes should be encouraged to do so! Applicants may also be able to receive up to three prior years’ worth of tax credits, so this process is worth the effort! Find prior year forms and instructions here.
AARP Tax-Aide volunteers are equipped to help clients with the Schedule CB paperwork. Sites offering the Tax-Aide program, many of them MA senior centers, can be found using their locator tool.
Another free tax prep program, which can help clients with Circuit Breaker Tax Credit filing and filing state and federal income taxes, is the Volunteer Income Tax Assistance program (VITA), sponsored by local Community Action agencies statewide. The MASSCAP VITA webpage describes VITA services and has an agency locator (scroll down!).
Applicants can also use MassTaxConnect to file for free.
