感觉是state层面的
螺丝螺帽
2026-02-10 10:27:37
( reads)
The Massachusetts Senior Circuit Breaker Tax Credit is
a refundable state income tax credit for homeowners or renters aged 65+ (by 12/31/25) with low to moderate income who pay, respectively, more than 10% of their income on property tax or 25% on rent. For the 2025 tax year, the maximum credit is
$2,820
for primary residences valued at
$1,172,000
or less.
Key Details and Eligibility
-
Maximum Credit (2025):
$2,820.
-
Income Limits (2025): Varies by filing status (e.g.,
$72,000for single,$109,000for married filing joint).
-
Property Value Limit (2025):
$1,172,000or less.
- Renters: 25% of annual rent is considered property tax paid.
- How to Claim: Must file a Massachusetts state income tax return and attach Schedule CB.
- Refundable: If the credit exceeds taxes owed, the difference is refunded.
