who qualifies for ma circuit breaker


Who Qualifies for MA Circuit Breaker?


The MA Circuit Breaker program, also known as the Senior Circuit Breaker tax credit, is a fantastic initiative aimed at helping eligible senior citizens in Massachusetts reduce their property tax burden. This program provides financial assistance to seniors who may be struggling to pay their property taxes due to limited income. If you are a senior citizen residing in Massachusetts, it's essential to understand the criteria for qualifying for the MA Circuit Breaker. In this article, we will delve into the details and explore who qualifies for this program.

What is the MA Circuit Breaker Program?

The MA Circuit Breaker program is an initiative by the state of Massachusetts to offer relief to senior homeowners with limited income who face difficulty paying their property tax bills. It provides a refundable tax credit to eligible seniors, based on their income and property tax liability. The Circuit Breaker program is governed by the Department of Revenue in Massachusetts and has specific eligibility requirements that need to be met to qualify for the tax credit.

How Does the MA Circuit Breaker Work?

The MA Circuit Breaker program works by providing financial relief to eligible seniors through a refundable tax credit. The amount of the tax credit is determined based on the applicant's income and the property taxes they pay. If an eligible senior's property tax liability exceeds a certain percentage of their annual income, they can apply for the Circuit Breaker tax credit. The credit serves to reduce the property tax liability, thus making it more manageable for seniors to fulfill their financial obligations.

Eligibility Criteria for the MA Circuit Breaker:

To qualify for the MA Circuit Breaker program, senior citizens must meet certain eligibility criteria. Here are the key requirements that need to be fulfilled:

1. Age: Applicants must be at least 65 years old or turn 65 before the end of the calendar year.

2. Residency: The applicant must be a legal resident of Massachusetts and occupy the property for which they are seeking the tax credit.

3. Income Limitations: There are income limitations to qualify for the Circuit Breaker program. The total income, including both taxable and nontaxable sources, must fall within the specified limits set by the Department of Revenue. It is essential to consult the latest income guidelines to determine eligibility based on income limitations.

4. Homeownership: The applicant must own the property for which they are seeking the tax credit. The property should be their primary residence and not a second home or investment property.

5. Property Tax Liability: The property tax liability should surpass a certain percentage of the applicant's annual income to be eligible for the Circuit Breaker tax credit. The specific percentage varies each year and should be checked against the latest guidelines to determine eligibility.

Applying for the MA Circuit Breaker Program:

If you meet the eligibility criteria, applying for the MA Circuit Breaker program is a relatively straightforward process. The Department of Revenue provides clear instructions and forms to make the application process accessible to eligible seniors. Here's how you can apply:

1. Gather the necessary documentation: Before beginning the application process, ensure you have all the required documents handy. This may include proof of age, residency, income, and property ownership. Make sure to gather recent tax returns, income statements, and property tax bills to support your application.

2. Complete the application form: Download the application form from the Department of Revenue's official website or contact them directly to request a copy. Fill out the form carefully, providing accurate and up-to-date information.

3. Attach supporting documents: Along with the application form, attach all the necessary supporting documents as per the instructions provided. Double-check that you have included all required documentation to avoid any delays or complications in the processing of your application.

4. Submit the application: Once you have completed the form and gathered all the relevant documents, submit your application to the Department of Revenue by mail or through their online portal. Make sure to follow the guidelines provided for submission to ensure your application is received and processed correctly.

5. Await notification: After submitting your application, the Department of Revenue will review your documents and determine your eligibility for the Circuit Breaker tax credit. If approved, you will be notified, and the tax credit will be applied accordingly. In case of any discrepancies or additional information required, the department may reach out to you for clarification.


The MA Circuit Breaker program provides essential financial relief to senior citizens in Massachusetts who are facing challenges in paying their property taxes. By understanding the eligibility criteria and following the application process, eligible seniors can benefit from this tax credit and reduce their financial burden. It is crucial to stay updated with the latest guidelines and consult with the Department of Revenue or a tax professional to ensure your eligibility and maximize your chances of qualifying for this program.


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