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Massachusetts Child and Family, EITC, and Senior Circuit Breaker Tax Relief

Massachusetts tax relief pathways that may apply to caregiver households, including the refundable Child and Family Tax Credit, Massachusetts earned income tax credit, Senior Circuit Breaker Tax Credit, No Tax Status, Limited Income Credit, and selected residential property tax credits.

Massachusetts offers several tax relief paths relevant to caregiver households. The refundable Child and Family Tax Credit is $440 per eligible individual for 2025 and can apply to dependent children under 13, a disabled dependent or spouse, and dependents age 65 or older, with no cap on the number of eligible individuals. Massachusetts also offers an EITC based on the federal EITC. The refundable Senior Circuit Breaker Tax Credit can provide up to $2,820 in tax year 2025 for eligible residents age 65 or older who own or rent a Massachusetts principal residence and meet income, property value, and property-tax-or-rent burden rules. Massachusetts also lists No Tax Status, Limited Income Credit, and residential property tax credits among personal income tax credits.

Questions to ask the program

These are questions to ask the program, not a verdict on your eligibility. Confirm the current rules directly with the program.

  • Does the person receiving care live in Massachusetts? — Residency is usually the first thing a program checks.
  • Which tax year does this apply to, and what form claims it?
  • Does your employer already offer this, and have they told staff? — Some credits are claimed by the employer, not by you — asking is the move.

Services

Massachusetts offers several tax relief paths relevant to caregiver households. The refundable Child and Family Tax Credit is $440 per eligible individual for 2025 and can apply to dependent children under 13, a disabled dependent or spouse, and dependents age 65 or older, with no cap on the number of eligible individuals. Massachusetts also offers an EITC based on the federal EITC. The refundable Senior Circuit Breaker Tax Credit can provide up to $2,820 in tax year 2025 for eligible residents age 65 or older who own or rent a Massachusetts principal residence and meet income, property value, and property-tax-or-rent burden rules. Massachusetts also lists No Tax Status, Limited Income Credit, and residential property tax credits among personal income tax credits.

How to apply

Use the official program page for application details: official program page.

  • eitc (companion): Massachusetts EITC is a state credit connected to federal EITC eligibility.
  • cdctc (companion): Massachusetts Child and Family Tax Credit covers several child, disabled-dependent, disabled-spouse, and older-dependent caregiving situations.