• Tax Tips for Seniors and Retirees 
  
  

Filing Requirements:

• Who Must File
• No Tax Status and Limited Income Tax Credit

Exemptions:

• Blindness Exemption
• Medical/Dental Exemption
  • Married Taxpayers
  • Federal Health Insurance Credit for Eligible Recipients
  • Retirement Home Fees
• Age 65 or Over Exemption
• Schedule B and D Excess Exemptions

Income:

• Pensions and Retirement Plans - General Information
• Pensions and Retirement Plans - Government
  
  • Table for Other State's Tax Treatment of Out-of-State Employee Contributory Government Pensions
• Pensions and Retirement Plans - Non-Government
• Social Security Benefits

Adjustments to Income:

• Home Heating Fuel Deduction for Certain Taxpayers

Credits:

• Home Energy Efficiency Credit
• Limited Income Credit (LIC)
• Real Estate Tax Credit for Persons Age 65 and Older (Circuit Breaker Credit)

Worksheets and Examples:

• Massachusetts Interactive Schedules, Worksheets and Other Calculations
• Massachusetts Worksheet Examples