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circuit breaker tax relief
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Senior circuit breaker tax relief
Under the provisions of the "Circuit Breaker" law, enacted in 1999, certain Massachusetts residents homeowners and tenants, aged 65 or older, may take a credit that is equivalent to the amount of real estate taxes paid in excess of 10 percent of the taxpayer’s total income. For a tenant taxpayer, the payment of rent constituting real estate tax payment is 25 percent of the rent the tenant actually paid during the taxable year.
The Circuit Breaker state income tax credit for the tax year beginning on or after January l, 2002 is limited to $790. The credit is not available where total income exceeds:
(a) $63,00 for a married couple filing jointly;
(b) $53,000 for a head of a household; or
(c) $42,000 for a single taxpayer;
and other conditions or restrictions may also apply.
To learn how to claim a credit, call the Customer Service Bureau at the Massachusetts Department of Revenue at 1-800-392-6089.