The Department of Revenue has planned an extensive series of presentations to educate taxpayers 65 and older about the benefits of the Senior Circuit Breaker Tax Credit.

For tax year 2014, the credit is worth as much as $1,050 for eligible taxpayers 65 and older who either own or rent their home. The credit is refundable, meaning that if a taxpayer does not have an offsetting state tax liability, or has a liability that is smaller than the credit, they receive a check from the Commonwealth for either the entire credit or for the portion left after taxes are paid.

Seniors who live in public or subsidized housing are not eligible for the credit.

In tax year 2013, 83,240 taxpayers received $68,871,549 million in Circuit Breaker Credits for an average of $827.00 per taxpayer. 

Brian Lynch, of DOR's office of Advocacy, Training and Communication, will conduct informational sessions on the credit in various Massachusetts Council on Aging (COA) offices. We hope to see you there!

Date/TimeLocationAddress
April 2 – 10:00 a.m.Billerica Council on Aging25 Concord Rd. 01821
April 3 – 11:00 a.m.Walpole Council on Aging135 School St. MA 02081

If you are unable to attend one of the live sessions, please click on the following link to view an online presentation of the Senior Circuit Breaker Credit.  Those who have attended a live session may also find this link helpful as a refresher.

Senior Circuit Breaker Tax Credit - Online Presentation