MASSACHUSETTS DEPARTMENT OF REVENUE

TAXPAYER ASSISTANCE

617-887-6367

STATE INCOME TAX

States have different deductions for taxpayers than the federal government, bring the following documents to include the proper deduction in your State income tax return.

• Proof of rent payment (signed rental lease or receipts of payment)
• Receipts for transportation expenses in the MBTA system, and tolls that were paid during the last year

If the taxpayer is 65 years of age or older, he/she could be eligible to apply for the Circuit Breaker Credit.

This is a refundable credit for senior renters and homeowners who meet income limits.

Homeowners may claim the credit if they pay more than 10% of their total income for real state taxes, including water and sewer payments.

Renters can count 25% of their rent as real state tax payments.

Senior taxpayers must file a State income tax return to claim the Circuit Breaker Credit, whether or not they have to file otherwise.

DIFFERENT STATES CAN GIVE THE TAXPAYERS DIFFERENT DEDUCTIONS AND ADJUSTMENTS

WE CAN PREPARE INCOME TAX RETURNS FOR ALL STATES INCLUDING PREVIOUS YEARS