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You can get a tax credit if you own residential property in Massachusetts and paid for deleading (removing or covering lead paint) it to:
Nonresidents and part-year residents only qualify for this credit if the property is residential and located in Massachusetts. It does not need to be a principal residence in Massachusetts.
If you fully complied with the Massachusetts Lead Law, the credit you're allowed per deleaded residential unit is the smaller of:
To qualify as fully complying with the credit:
If you brought your residence into interim control according to Section 197b, the credit you're allowed per deleaded residential unit is the smaller of:
To qualify as interim control to claim the deleading credit:
If the credit is greater than the tax due, you can carry the excess credit forward for up to 7 tax years afterward.
If you own a condominium, you can claim the credit for the amount you paid to delead common areas as well as what you paid to delead the individual unit. Owning a condominium means that your interest extends both to your individual unit and to common areas.
Condominium common areas and facilities include:
If you claim the deleading expense as a deduction on U.S. Schedule E, adjust Massachusetts Schedule E by the amount of the Massachusetts allowable credit.
To claim the credit on your tax return:
If you're submitting an abatement/amended tax return, attach:
You're allowed a credit for expenses you paid to:
Nonresidents do not qualify for this credit since the property must be an owner-occupied principal residence in Massachusetts. However, former Massachusetts residents who have to file Massachusetts nonresident tax returns may claim their unused prior year credit carryovers.Part-year residents qualify for the full credit if the property is an owner-occupied principal residence in Massachusetts.
Qualified expenses you paid to bring a failed system into full compliance include:
Generally, only expenses for services or costs in connecting or hooking-up a sewer line from your property to the public sewer line qualify when calculating the credit. If you got a loan to finance a sewer line hook-up or connection, you can include it in calculating the Title V credit if you have to or are allowed to connect to a town or city sewer system to cure a failed system.
If you voluntarily repair or replace a cesspool or septic tank, you can not claim this credit since it is not considered a "failed" system under Title V. When calculating the credit, do not include betterments (improvements) related to constructing, extending, improving, or maintaining a new or existing sewer system and/or a water treatment system for a city or town either.
To qualify for the credit:
If the credit is greater than the tax you owe, you can carry forward the excess credit for up to the next 5 tax years.
If you got a below market interest rate loan from Massachusetts or another source, or a below market interest rate betterment from a municipality, the amount of credit you can claim is reduced by the amount of interest subsidy you received at the time you claim the credit.
A below market interest rate loan is a low interest rate loan or betterment offered by:
To repair and replace a failed septic system.
The amount of interest subsidy you need to deduct from the septic credit is the difference between:
The non-subsidized state interest rate is an annual rate that is the average of the 4 quarterly state interest rates for the calendar year.
A court-mandated sewer hookup is when you're ordered by federal or state court to connect to, or "hook up" to, an existing municipal sewer system.
If you have to connect your septic system to the city or town sewer system because of:
You can claim this Title V credit, even if your septic system was not inspected and determined a "failed system" and you didn't get a Certificate of Compliance.
You can get an energy credit for spending money on certain renewable source items.
Part-year residents qualify for this credit only if the property is in Massachusetts and used as a principal residence.Nonresidents do not qualify for this credit since the property must be an owner-occupied principal residence in Massachusetts. However, former Massachusetts residents who have to file Massachusetts nonresident tax returns can claim their unused prior year credit carryovers.
This credit is only for installing solar/wind systems. This credit is not the same as the federal credit for energy efficiency items. Renewable energy source items include equipment which uses or transmits solar or wind energy to heat, cool, or provide hot water for a principal residence in Massachusetts.
For the credit, you're allowed the smaller of:
You cannot claim credit for expenses you paid for:
If the credit is more than the tax you owe, you can carry the excess credit forward for up to the next 3 tax years.