If you qualify for the Circuit Breaker credit in a prior tax year but didn't file Schedule CB with your original Massachusetts income tax return, you should follow the same procedure as above, except file a prior year Schedule CB for the year you qualify.

Please note : If you did not complete a Schedule CB within 3 years from the last day for filing the return, without regard to any extension of time to file, you are not eligible for the Circuit Breaker credit.

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