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As a senior citizen, you may be eligible to claim a refundable credit on your personal state income tax return. The Circuit Breaker tax credit is based on the actual real estate taxes paid on the Massachusetts residential property you own or rent and occupy as your principal residence. Massachusetts Senior Circuit Breaker Credit data is entered on Schedule CB and reported on Line 44 of Massachusetts Form 1, or Line 48 of Form 1-NR/PY for certain Part-Year Residents.

Note. This will only be available if the taxpayer (or spouse) is age 65 or older, as indicated by the birth date entered in the federal Basic Info section of the program.

To enter the Circuit Breaker tax credit in the TaxAct program

  1. From within your TaxAct return (Online or Desktop), click State, then click Massachusetts (on smaller devices, click in the top left corner of your screen, then click State then click MA).
  2. Click Circuit Breaker Credit - Schedule CB, and continue with the interview process to enter your information.

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