Rep. Jones encourages constituents 65 and older to check on their eligibility for the Senior Circuit Breaker tax credit

Qualifying seniors can get a refundable tax credit of up to $2,820 this year

BOSTON – Now that tax filing season is underway, House Minority Leader Bradley H. Jones, Jr. (R-North Reading) is encouraging Massachusetts residents who are 65 or older to see whether they qualify for the Senior Circuit Breaker Tax Credit when filing their 2025 state tax returns.

Created by the Legislature in 1999, the Circuit Breaker offers financial relief to seniors by providing a refundable tax credit to help offset rent and property taxes paid on a principal residence in Massachusetts. For the 2025 tax filing season, the cap has been set at $2,820.

“Older residents living on a fixed income who meet the program’s eligibility requirements can reduce their overall tax burden by applying for the Circuit Breaker credit when they file their state income taxes,” said Representative Jones. “This program provides a critical safety net by offering tax relief for homeowners as well as renters.”

Representative Jones noted the tax credit is available to Massachusetts residents who are 65 or older by December 31, 2025, and who own or rent residential property in Massachusetts which they occupy as their primary residence. For married couples filing jointly, only one person needs to be 65 or older by December 31, 2025, to qualify. The tax credit applies to residential properties with an assessed valuation (before residential exemptions but after abatements) of $1,298,000 or less as of January 1, 2025.

In addition to the age restrictions and property valuation limits, applicants must also meet certain income eligibility requirements to qualify for the tax credit. For the 2025 tax year, total annual income is capped at $75,000 for single individuals who are not the head of a household, $94,000 for heads of households, and $112,000 for married taxpayers who file their tax returns jointly.

To qualify, a homeowner’s Massachusetts property tax payments, together with half of their water and sewer expenses, must exceed 10% of their total Massachusetts income for the tax year. For renters, 25% of their annual Massachusetts rent must exceed 10% of their total Massachusetts income for the tax year. Seniors living in public or subsidized housing are not eligible for the Circuit Breaker.

To claim the tax credit, applicants must complete a Schedule CB (Circuit Breaker Credit) tax form and file it along with their 2025 state income tax return. Representative Jones noted that applicants must file a Massachusetts state tax return to receive the tax credit, even if they do not owe taxes. Copies of the Schedule CB tax form are available through Representative Jones’ office and can be obtained by calling 617-722-2100 or e-mailing Bradley.Jones@mahouse.gov.

To learn more about the Circuit Breaker program, Representative Jones encourages seniors to visit https://www.mass.gov/info-details/massachusetts-senior-circuit-breaker-tax-credit or to contact the Department of Revenue’s Customer Service Bureau at 617-887-6367 (toll-free at 1-800-392-6089) between 9 a.m. and 4 p.m., Monday through Friday.

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