Circuit Breaker Income Tax Credit

For Persons Age 65 and Older Low to Moderate-Income Seniors

The Circuit Breaker Income Tax Credit provides tax relief for moderate and low to moderate-income senior citizens. Qualifying senior citizens may claim a credit in their state income tax returns for the real estate taxes paid on their Boston residential property, effective for the tax years beginning on or after January 1, 2001.

Circuit Breaker Income Tax Credit

For more information on eligibility requirements contact:

Massachusetts Department of Revenue
Customer Service Bureau
617-887-MDOR (6367) 
http://www.mass.gov/dor/