Schedule CB: Circuit Breaker Credit (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Massachusetts Schedule CB calculates the 2025 Circuit Breaker Credit using qualifying income and real estate taxes or rent paid for a principal residence in Massachusetts. It includes income and property tax worksheets and is enclosed with Form 1 or Form 1-NR/PY.
Who files this form
Use 2025 Schedule CB to claim the Massachusetts Circuit Breaker Credit with Form 1 or Form 1-NR/PY.
To qualify:
- You, or your spouse if filing jointly, must be at least 65 before January 1, 2026.
- You must file as single, married filing jointly, or head of household. Married filing separately does not qualify.
- Your qualifying income on line 9 must not exceed $75,000 for single filers, $94,000 for heads of household, or $112,000 for married couples filing jointly.
Homeowners: The assessed value of your Massachusetts principal residence as of January 1, 2025, must not exceed $1,298,000. Your adjusted real estate taxes plus 50% of water and sewer use charges must exceed 10% of qualifying income.
Renters: You do not qualify if you received any federal or state rent subsidy or rented from a tax-exempt entity. One-quarter of your rent paid for your principal residence must exceed 10% of qualifying income.
What you'll need
Have the following forms and information available to complete Schedule CB:
- Form 1 or Form 1-NR/PY, plus Schedule Y, Schedule B, U.S. Schedule D, or U.S. Form 1040 as applicable to the income worksheet.
- Your name, Social Security number, and Massachusetts principal residence address.
- Form 1099 showing your full Social Security benefits before Medicare premiums.
- Amounts of pension, annuity, IRA, and Keogh distributions not taxed on your Massachusetts return, and miscellaneous income, including cash public assistance.
Homeowners also need: The assessed residence value as of January 1, 2025; real estate taxes and water and sewer use charges paid in 2025; and amounts for tax abatements, exemptions, late-payment interest, betterments, and special assessments. For property over one acre, the worksheet also uses land value, total property value, and acreage. Contact the local assessor for a breakdown if your tax bill does not separately show the residence and surrounding land up to one acre.
Renters also need: Total rent paid for the principal residence in 2025 and the landlord’s name and address.
How to file
- Complete Schedule CB and enclose it with Form 1 or Form 1-NR/PY. Do not cut or separate the schedules.
- Complete the income calculation. Homeowners then complete lines 10 through 17; renters skip to line 18 and complete lines 18 through 21.
- Enter the credit from line 17 or line 21 on Form 1, line 44, or Form 1-NR/PY, line 48.
The supplied form does not give a mailing address or e-filing instructions.
Common mistakes
- Using a PO box: Enter the address of your Massachusetts principal residence, not a PO box.
- Selecting more than one living-quarters status: Line 1 says to select only one.
- Using only taxable income: The worksheet warns that total qualifying income also includes exempt income, such as Social Security, Treasury bills, and public pensions.
- Claiming too much property tax: Claim only your proportional share for the part of the residence you used and occupied as your principal residence. Follow the special worksheet rules for property over one acre.
- Overlooking a move: If you moved during the year, complete separate computations for each qualifying residence for lines 10 through 14 and/or line 18. Subtract the income threshold from the combined total, rather than separately for each residence.
- Cutting the schedules apart: The form says not to cut or separate them.
Questions people ask
What is the maximum credit for 2025?
The maximum is $2,820. Enter the smaller of your calculated credit or $2,820 on line 17 for homeowners or line 21 for renters.
Do both spouses have to be at least 65?
No. For a joint return, either you or your spouse must be at least 65 before January 1, 2026.
Do Social Security benefits count as income?
Yes. Line 4 asks for the full amount received before Medicare premiums, as shown on Form 1099.
Can renters claim the credit?
Yes, if they meet the eligibility rules. Renters divide their 2025 rent by four, then subtract 10% of qualifying income. If that income threshold equals or exceeds one-quarter of the rent, they do not qualify. Renters receiving federal or state rent subsidies, or renting from a tax-exempt entity, do not qualify.
Can homeowners include water and sewer charges?
Yes. Line 13 includes 50% of water and sewer use charges paid in 2025.